Director Shareholdings

British American Tobacco PLC
27 September 2000

                       DEALINGS BY DIRECTORS


1)  NAME OF COMPANY

    BRITISH AMERICAN TOBACCO PLC


2)  NAME OF DIRECTOR

    MARTIN FAULKNER BROUGHTON

3)  Please state whether notification indicates that it is in respect of
    holding of the shareholder named in 2 above or in respect of a
    non-beneficial interest or in the case of an individual holder
    if it is a holding of that person's spouse or children under the
    age of 18 or in respect of an non-beneficial interest

    DIRECTOR IN 2 ABOVE

4)  Name of the registered holder(s) and, if more than one holder, the
    number of shares held by each of them. (If notified)

    SHARE NOMINEES LTD (THE SHARE CENTRE LIMITED)

5)  Please state whether notification relates to a person(s) connected
    with the Director named in 2 above and identify the connected person(s)

     DIRECTOR NAMED IN 2 ABOVE

6)  Please state the nature of the transaction. For PEP transactions
    please indicate whether general/single co PEP and if discretionary/non
    discretionary

    CASH INVESTMENT IN ORDINARY 25P SHARES IN BRITISH AMERICAN TOBACCO PLC
    BY THE PEP MANAGER IN A SINGLE COMPANY AND DISCRETIONARY PEP

7)  Number of shares/amount of
    stock acquired

     212

8)   (LESS THAN 0.001%)
    of issued Class


9)  Number of shares/amount
    of stock disposed



10)  ( N/A %)
    of issued Class


11) Class of security

    ORDINARY 25P SHARES


12) Price per share

     406.25P

13) Date of transaction

     25 SEPTEMBER 2000

14) Date company informed

     27 SEPTEMBER 2000

15) Total holding following this notification

     178,602

16) Total percentage holding of issued class following this notification

     LESS THAN 0.01%

     IF A DIRECTOR HAS BEEN GRANTED OPTIONS BY THE COMPANY PLEASE
                    COMPLETE THE FOLLOWING BOXES

17) Date of grant



18) Period during which or date on which exercisable



19) Total amount paid (if any) for grant of the option



20) Description of shares or debentures involved: class, number.



21) Exercise price (if fixed at time of grant) or indication that price
    is to be fixed at time of exercise



22) Total number of shares or debentures over which options held
    following this notification



23) Any additional information



24) Name of contact and telephone number for queries

     B J S MATHEWS 020 7845 1925

25) Name and signature of authorised company official responsible for
    making this notification

   Date of Notification 27 SEPTEMBER 2000                                



1)  NAME OF COMPANY

  BRITISH AMERICAN TOBACCO PLC


2)  NAME OF DIRECTOR

    MARTIN FAULKNER BROUGHTON

3)  Please state whether notification indicates that it is in respect of
    holding of the shareholder named in 2 above or in respect of a
    non-beneficial interest or in the case of an individual holder
    if it is a holding of that person's spouse or children under the
    age of 18 or in respect of an non-beneficial interest

    SPOUSE OF DIRECTOR NAMED IN 2 ABOVE

4)  Name of the registered holder(s) and, if more than one holder, the
    number of shares held by each of them. (If notified)

    SHARE NOMINEES LTD (THE SHARE CENTRE LIMITED)

5)  Please state whether notification relates to a person(s) connected
    with the Director named in 2 above and identify the connected person(s)

     SPOUSE OF DIRECTOR NAMED IN 2 ABOVE

6)  Please state the nature of the transaction. For PEP transactions
    please indicate whether general/single co PEP and if discretionary/non
    discretionary

    CASH INVESTMENT IN ORDINARY 25P SHARES IN BRITISH AMERICAN TOBACCO PLC
    BY THE PEP MANAGER IN A SINGLE COMPANY AND DISCRETIONARY PEP

7)  Number of shares/amount of
    stock acquired

     37

8)   (LESS THAN 0.001%)
    of issued Class


9)  Number of shares/amount
    of stock disposed



10)  ( N/A %)
    of issued Class


11) Class of security

    ORDINARY 25P SHARES


12) Price per share

     406.25P

13) Date of transaction

     25 SEPTEMBER 2000

14) Date company informed

     27 SEPTEMBER 2000

15) Total holding following this notification

     178,602

16) Total percentage holding of issued class following this notification

     LESS THAN 0.01%

     IF A DIRECTOR HAS BEEN GRANTED OPTIONS BY THE COMPANY PLEASE
                    COMPLETE THE FOLLOWING BOXES

17) Date of grant



18) Period during which or date on which exercisable



19) Total amount paid (if any) for grant of the option



20) Description of shares or debentures involved: class, number.



21) Exercise price (if fixed at time of grant) or indication that price
    is to be fixed at time of exercise



22) Total number of shares or debentures over which options held
    following this notification



23) Any additional information



24) Name of contact and telephone number for queries

     B J S MATHEWS 020 7845 1925

25) Name and signature of authorised company official responsible for
    making this notification

   Date of Notification 27TH SEPTEMBER 2000