Directors' Notification of Dealing in Shares

British American Tobacco PLC
10 August 2000



                       DEALINGS BY DIRECTORS


1)  NAME OF COMPANY

BRITISH AMERICAN TOBACCO p.l.c


2)  NAME OF DIRECTOR

ALL THE EXECUTIVE DIRECTORS



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

DIRECTORS 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)

TOWERS PERRIN EAGLE STAR SHARE PLAN SERVICES (GUERNSEY) LTD (AS TRUSTEE OF THE
BRITISH AMERICAN TOBACCO GROUP EMPLOYEE TRUST)


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



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

DISPOSAL BY TRUSTEE OF SHARES IN WHICH THE EXECUTIVE DIRECTORS ARE INTERESTED AS
POTENTIAL BENEFICIARIES


7)  Number of shares/amount of
    stock acquired



8)   (    % )
    of issued Class


9)  Number of shares/amount
    of stock disposed

11,135


10)  ( LESS THAN 0.001% )
   of issued Class


11) Class of security

ORDINARY 25P


12) Price per share

423p


13) Date of transaction

9 AUGUST 2000


14) Date company informed

10 AUGUST 2000


15) Total holding following this notification

25,733,176


16) Total percentage holding of issued class following this notification

LESS THAN 1.2%


     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   0207 845 1925


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

    Date of Notification....... 10th AUGUST 2000 .......