(A series of cigarettes made from) RTL containing different leveles of added sugars (2.0. 5.0 and 8.0%) and acids(0.4, 0.8 and 1.2%) have been examined. Compared to the control cigarette there was reduced in the delivery of tar and nicotine in smoke on 5.0% addition of glucose there was a signification reduced the delivery of nicotine the addition of glucose or fructose decreased the delivery of nicotine tar and co. However, tar in smoke was an increased in the delivery of tar and nicotine was observed, when sucrose and lactose were the added sugars. The smoking taste by the addition of glucose and fructose on R.T.L. was found to be milder than by the others sugars. Tar and nicotine deliveries showed a decreasing trend with the addition of organic acid and tartaric acid among the organic acid described above had greater effect than the others acids 1.2% addition of tartaric acid gave some 11-31% reduction in tar and nicotine delivery and a fall of smoke pH from 4.49 was found. Smoking taste by the addition of lactic acid and tartaric acid had milder than the others and heat treatment for 10 minutes at 13$0^{circ}C$ gave also better on smoking: taste. The addition of mixture of sugars and organic acid (glucose 5% + lactic acid 0.6% + tartaric acid 0.6%) and then the successive heat treatment for 10 minutes at 13$0^{circ}C$ improved greatly the Quality of R.T.L. and nicotine were reduced to 11-28% and pH was changed from 5.40 to 3.89.