Directors' Dealings

British American Tobacco PLC
26 November 1999

                       DEALINGS BY DIRECTORS


1)  NAME OF COMPANY

BRITISH AMERICAN TOBACCO PLC

2)  NAME OF DIRECTOR

KEITH SILVESTER DUNT

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

GRANT OF EMPLOYEE SAVINGS-RELATED SHARE OPTIONS OVER ORDINARY 25P SHARES IN
BRITISH AMERICAN TOBACCO PLC UNDER BRITISH AMERICAN TOBACCO SHARESAVE SCHEME

7)  Number of shares/amount of
    stock acquired



8)   (    % )
    of issued Class

9)  Number of shares/amount
    of stock disposed



10)  (    % )
   of issued Class

11) Class of security



12) Price per share



13) Date of transaction



14) Date company informed



15) Total holding following this notification



16) Total percentage holding of issued class following this notification



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

17) Date of grant

24 NOVEMBER 1999

18) Period during which or date on which exercisable

1 JANUARY 2003 - 31 MAY 2003

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

NIL

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

EMPLOYEE SAVINGS-RELATED SHARE OPTIONS OVER 1,920 ORDINARY 25P SHARES

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

316.4P BASED UPON THE PRICE OF BRITISH AMERICAN TOBACCO SHARES ON 26 OCTOBER
1999 LESS THE PERMITTED 20% DISCOUNT

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

213,381


23) Any additional information



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...26 NOVEMBER 1999........