Directors' Notification of Dealing in Shares

British American Tobacco PLC
29 June 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

     SPOUSE OF DIRECTOR 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)

     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 p.l.c.  
    BY THE PEP MANAGER IN A SINGLE COMPANY AND DISCRETIONARY PEP

7)  Number of shares/amount of
    stock acquired

     74

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

      427P

13) Date of transaction

      26 JUNE 2000

14) Date company informed

      29 JUNE 2000

15) Total holding following this notification

      178,353

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

     B J S MATHEWS - 020 7845 1925

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

    Date of Notification...29 JUNE 2000

    B J S MATHEWS - ASSISTANT SECRETARY



                       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)

     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 p.l.c.  
    BY THE PEP MANAGER IN A SINGLE COMPANY AND DISCRETIONARY PEP

7)  Number of shares/amount of
    stock acquired

     427

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

      427P

13) Date of transaction

      26 JUNE 2000

14) Date company informed

      29 JUNE 2000

15) Total holding following this notification

      178,353

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

     B J S MATHEWS - 020 7845 1925

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

    Date of Notification...29 JUNE 2000

    B J S MATHEWS - ASSISTANT SECRETARY