Recognizing that natural tobacco has many undesirable features, such as drying, crumbling, and the nicotine content, this study investigated the properties of a good smoking tobacco and attempted to discover a cellulose base suitable for synthesizing to a smoking product. The review of available literature furnished suggestions for the construction of the smoking apparatus used in this study. A smoking apparatus was constructed and was operated under conditions similar to those found in the human consumption of cigarettes. Standards of human consumption were established and it was found that the average time of consumption was 10.5 minutes, that there was an average interval of 50 seconds between successive inhales, and that the average volume of inhale was 37 c.c. Viscose cellophane was used as a smoking product in cigarettes. Its burning properties were improved by packing it in the cigarettes to an apparent density of 0.381. The burning properties were further improved by treating the cellophane with a three per cent solution of KN03. This batch of cigarettes burned evenly and about half the length of cigarettes usually smoked, indicating that further experimentation in treating viscose cellophane with KN03 might produce a smoking product with ideal burning properties.