Directors' Dealings

BRITISH AMERICAN TOBACCO PLC


                            DEALINGS BY DIRECTORS

1)   NAME OF COMPANY

BRITISH AMERICAN TOBACCO PLC

2)   NAME OF DIRECTOR

WILLIAM PATRICK RYAN

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)

DIRECTOR IN 2 ABOVE

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

N/A

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

PURCHASE OF ORDINARY 25P SHARES IN BRITISH AMERICAN TOBACCO PLC

7)   Number of shares/amount of
     stock acquired

10,000

8)   (LESS THAN 0.001%)
    of issued Class

9)   Number of shares/amount
     of stock disposed

N/A

10)  ( N/A %)
    of issued Class

11)  Class of security

ORDINARY 25P SHARES

12)  Price per share

396.5P

13)  Date of transaction

26TH OCTOBER 1999

14)  Date company informed

26TH OCTOBER 1999

15)  Total holding following this notification

20,000

16)  Total percentage holding of issued class following 
     this notification      

LESS THAN 0.001%

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

17)  Date of grant

N/A

18)  Period during which or date on which exercisable

N/A

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

N/A

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

N/A

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

N/A

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

N/A

23)  Any additional information

N/A

24)  Name of contact and telephone number for queries

B J S MATHEWS  020 7845 1919


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

     Date of Notification...26TH OCTOBER 1999............