Directors' Dealings

British American Tobacco PLC
24 December 1999



                       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 Director named in 2 above or holding of that person's
    spouse or children under the age of 18 or in respect of a 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

52

8)   (LESS THAN 0.001%)
    of issued Class

9)  Number of shares/amount
    of stock disposed



10)  (    % )
   of issued Class


11) Class of security

ORDINARY 25P SHARES


12) Price per share


10 @ 350P
42 @ 348.5P

13) Date of transaction

20 DECEMBER 1999
23 DECEMBER 1999


14) Date company informed

24 DECEMBER 1999


15) Total holding following this notification

176,107


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


G.C.W CUNNINGTON - 0171 845 1925

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

    Date of Notification........24 DECEMBER 1999 ...........



                       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 Director named in 2 above or holding of that person's
    spouse or children under the age of 18 or in respect of a non-beneficial
    interest

SPOUSE OF 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)


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

1

8)   (LESS THAN 0.001%)
    of issued Class

9)  Number of shares/amount
    of stock disposed



10)  (    % )
   of issued Class


11) Class of security

ORDINARY 25P SHARES


12) Price per share


350P


13) Date of transaction


20 DECEMBER 1999

14) Date company informed

24 DECEMBER 1999


15) Total holding following this notification

176,107


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


G.C.W CUNNINGTON - 0171 845 1925

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

    Date of Notification........24 DECEMBER 1999 ...........