U.S. Patent 4,183,364. A process for refining tobacco for cigarette use so that the end product is free of resin and tar and virtually free of nicotine. The tobacco is initially steeped in a hot solution of potassium metabisulfite or potassium sulphate and then boiled in a solution of potassium sulphate and potassium nitrate. The tobacco is then air dried and sprayed with flavoring material.