The ventilation of cigarette samples made by the combination of various acetate tow denier and porous plug wrapping paper have been investigated The ventilation rate increased no longer in the acetate tow with high mono denier and low total denier but changed slightly in that with low mono denier and high total denier when the porosity of plug wrapping paper was more than 6500cm/min. cbar. Tip pressure drop ratio, Y, was significantly influenced by tip ventilation rate, X. i. e., Y = 1.0880-0.0042x The relationships of ventilation rate, Xv. and smoke delivery, Y, were as follows; Tar : $Y_r$= -14.0458-0.1650$X_v$ Nicotine : $Y_N$= - 1.1045-0.0125$X_v$ CO : $Y_{co}$=17.2806-0.a090$X_v$