1. Philip Morris Document No. 2031421331
April 15, 1991..

CONCLUSIONS/RECOMMENDATIONS

The results from this study have provided us with information on tar per puff, nicotine per
puff and menthol per puff in terms of predicting impact and menthol perceptions. It was
determined that each of the three variables interact together to affect impact and menthol
perception and that all three need to be taken into account when predicting impact and menthol
perception for new models. For example, it was determined that relative to nicotine per puff
and menthol per puff, increasing tar per puff has very little effect on impact.

This
information suggests that in order to increase the impact of a Merit half-nic menthol to that of
a regular Merit menthol, the menthol per puff of Merit half-nic would need to be increased up to
about .07.

Since increasing the menthol per puff also increases the menthol perception, it
would have to be taken into account that this increase in menthol per puff would increase the
menthol perception of Merit half-nic taking it above that of a regular Merit menthol.

In addition to the variables interacting together, it was also determined from this study that
the interactions were more complicated at high levels mostly because of the way the ratings
changed (decreasing or decreasing and increasing); however, discussions with other persons
involved with similar studies (Gullotta and Ennis) suggest that these interactions may be real.
In order to get a better feel for what is going on at the high levels, we would like to further
investigate the effect of tar per puff, nicotine per puff, and menthol per puff at high levels.


2. Philip Morris Document No. 2062951249_1265 1975
Menthol Cigarette Preferences of Blacks and Whites (MN-3)
approved by W.L. Dunn, jr.

DISCUSSION

Although our primary interest was the acceptability ratings ascribed to
the various cigarettes, however, the subjective strength and menthol level
ratings also proved to be interesting -- particularly the menthol level
ratings. Based upon the strength ratings, it would appear that menthol
delivery may be an important determinant of subjective strength (or smoke
impact) in menthol cigarettes. Supporting this notion is the fact that
whenever overall significant differences in strength ratings were detected
among the 5 cigarettes tested, two of the experimental cigarettes were al-
ways rated significantly different from the Alpine, viz., they were rated
significantly higher. These cigarettes were not both higher in nicotine
delivery than Alpine -- one was but the other was not. Both cigarettes,
though, were higher in menthol delivery than was Alpine.

{next sentence was actually crossed out in original document}

And that cigarette, of the ???????? always achieved the highest strength
ratings was the cigarette which had the highest menthol delivery.
Obviously, nicotine is a
very important determinant of subjective smoke strength (or smoke impact) --
probably much more so than menthol. But it would appear from the present
investigation that the influence of menthol on subjective strength ratings
over-rode the influence of nicotine. This suggests that the magnitude of
sensory experiences resulting from small variations in menthol delivery may
be greater than there resulting from small variations in nicotine delivery.
If true, this may have some practical consequences; it may be possible to
increase smoke impact in low density menthol cigarettes by utilizing somewhat
higher menthol delivery levels than usual.