The major contributors of acute toxicity of tobacco smoke are carbon monoxide (CO) and nicotine (Hoffmann & Hoffmann, 1998). CO is produced from thermal decomposition during smoking and hence not found in tobacco-derived beverages and foods. The presented results have shown that nicotine is less volatile than alcohol during hydroalcoholic distillation. According to typical production practices for distilled spirits, heads and tails fractions are separated and excluded from the final product (Léauté, 1990). The assumption is made that about 0.5% of the total volume is the heads fraction (equal to about 10% of the first fraction in this experiment), and that the distillation is usually stopped at 10% ethanol by volume (this concentration was reached in the 12th fraction (Fig. 6)). Therefore, the last fractions, which exhibited the highest nicotine content, would not go in the final product, the distillation resulting in a detoxification of about 80% of nicotine. The final concentration of nicotine in the liqueur therefore depends on its original concentration in the macerate (as influenced by the amount of tobacco leaves applied and the nicotine content in the tobacco leaves) as well as the process characteristics of the maceration and distillation.