Michael Prideaux, a spokesman for British-American Tobacco, another company cited in the report, was more critical.

British-American Tobacco, with the Duke family as its majority shareholder, was created to sell cigarettes throughout Britain's colonies and protectorates.

In addition to making cigarettes better - Polish cigarette quality made under state management was notoriously poor - British-American Tobacco also chose an extraordinarily successful brand name.

Gimbels was acquired in 1973 by Brown & Williamson, the American subsidiary of British-American Tobacco, a diversified conglomerate.

The brand is currently owned by BAT Russia, the Russian division of British-American Tobacco.

Brown & Williamson's sister company, British-American Tobacco (Batco), carried out most of the more sensitive research for both companies.

Officials of British-American Tobacco said they had never tried to hide the company's sponsorship of seminars for foreign reporters.

In recent years, for example, British-American Tobacco has put on many conferences for journalists, inviting reporters from third-world countries.

The effects of the meetings sponsored by British-American Tobacco are difficult to gauge.

In the 1930's he went to work for British-American Tobacco.