Keeping in step with smokers' growing preference for high-quality light cigarettes with full taste and satisfaction, filters are the focus of interest and in fact new specialty filters are being actively introduced into the market. To get a better knowledge of the smoke and air flow in filters and to serve it for the development of filter design, computer simulation based on the finite element method is carried out by varying parameters mainly related to filter tips. The simulation results are shown as compared with experimental data of smoking tests, and their correlation is discussed in this study. Through this study, the computer simulation proves its usefulness as an effective tool for the filter design development and evaluation as it can provide visual images of the smoke and air flow in filters together with a comprehensive understanding of smoke filtration.