Reynolds American (RAI) 8-K/A Financial Statements and Exhibits

Exhibit 23.1

Consent of Independent Auditors

The Members:
Conwood Company, L.P., Conwood Sales Co., L.P.,
Scott Tobacco LLC, Rosswil LLC, Conwood LLC,
Conwood-1 LLC, and Conwood-2 LLC

We consent to the incorporation by reference in the registration statements on Form S-8 (Nos. 333-117813, 333-117814, and 333-117815) and in the registration statement on Form S-3 (No. 333-132419) of Reynolds American, Inc. of our report dated April 18, 2006, except for note 12, which is dated April 25, 2006, with respect to the combined balance sheet of Conwood Company, L.P., Conwood Sales Co., L.P., Scott Tobacco LLC, Rosswil LLC, Conwood LLC, Conwood-1 LLC, and Conwood-2 LLC as of December 31, 2005 and the related combined statements of income, members’ capital and comprehensive income and cash flows for the year then ended, which report appears in the Form 8-K/A of Reynolds American, Inc. dated August 4, 2006.

/s/ KPMG LLP

Memphis, Tennessee
August 3, 2006