Exhibit 23.1

                          INDEPENDENT AUDITORS' CONSENT

The Board of Directors
R.J. Reynolds Tobacco Holdings, Inc.:

We consent to the incorporation by reference in the registration statements
(Nos. 333-58386 and 333-92489) on Form S-3 and (Nos. 333-59690, 333-80595,
333-80597 and 333-83891) on Form S-8 of R.J. Reynolds Tobacco Holdings, Inc. of
our report dated January 28, 2003, except as to note 14, which is as of February
14, 2003, with respect to the consolidated balance sheets of R.J. Reynolds
Tobacco Holdings, Inc. as of December 31, 2002 and 2001, and the related
consolidated statements of income, stockholders' equity and comprehensive
income, and cash flows for each of the years in the three-year period ended
December 31, 2002, which report appears in the December 31, 2002, annual report
on Form 10-K of R.J. Reynolds Tobacco Holdings, Inc. Our report refers to the
adoption of the provisions of Statement of Financial Accounting Standards No.
142, "Goodwill and Other Intangible Assets."


/s/ KPMG LLP

Greensboro, North Carolina
March 3, 2003