Directors' Dealings

British American Tobacco PLC
13 March 2000



                       DEALINGS BY DIRECTORS


1)  NAME OF COMPANY

    BRITISH AMERICAN TOBACCO P.L.C.

2)  NAME OF DIRECTOR

    ULRICH GEORG VOLKER HERTER

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

    AWARD OF ORDINARY 25P SHARES IN BRITISH AMERICAN TOBACCO P.L.C. UNDER LONG
    TERM INCENTIVE PLAN

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

     10 MARCH 2000

18) Period during which or date on which exercisable

     10 MARCH 2003 - 9 MARCH 2010

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

      NIL

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

      AWARD OF 206,961 ORDINARY 25P SHARES

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

      253.67P

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

       298,129

23) Any additional information

     THE EXERCISE OF THIS AWARD OF SHARES IS SUBJECT TO THE 
     SATISFACTION OF PERFORMANCE CONDITIONS SPECIFIED AT THE AWARD DATE

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...13th MARCH 2000



                       DEALINGS BY DIRECTORS


1)  NAME OF COMPANY

    BRITISH AMERICAN TOBACCO P.L.C.

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

    AWARD OF ORDINARY 25P SHARES IN BRITISH AMERICAN TOBACCO P.L.C. UNDER LONG
    TERM INCENTIVE PLAN

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

     10 MARCH 2000

18) Period during which or date on which exercisable

     10 MARCH 2003 - 9 MARCH 2010

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

      NIL

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

      AWARD OF 137,974 ORDINARY 25P SHARES

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

      253.67P

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

       183,706

23) Any additional information

     THE EXERCISE OF THIS AWARD OF SHARES IS SUBJECT TO THE 
     SATISFACTION OF PERFORMANCE CONDITIONS SPECIFIED AT THE AWARD DATE

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...13th MARCH 2000


                      DEALINGS BY DIRECTORS


1)  NAME OF COMPANY

    BRITISH AMERICAN TOBACCO P.L.C.

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)

     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

    AWARD OF ORDINARY 25P SHARES IN BRITISH AMERICAN TOBACCO P.L.C. UNDER LONG
    TERM INCENTIVE PLAN

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

     10 MARCH 2000

18) Period during which or date on which exercisable

     10 MARCH 2003 - 9 MARCH 2010

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

      NIL

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

      AWARD OF 279,891 ORDINARY 25P SHARES

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

      253.67P

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

       403,347

23) Any additional information

     THE EXERCISE OF THIS AWARD OF SHARES IS SUBJECT TO THE 
     SATISFACTION OF PERFORMANCE CONDITIONS SPECIFIED AT THE AWARD DATE

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...13th MARCH 2000