EXHIBIT 23





                    CONSENT OF INDEPENDENT ACCOUNTANTS






     We consent to the incorporation by reference into (a) Post-Effective
Amendment No. 4 to the Registration Statement on Form S-8 (Registration No.
33-13363) relating to the Profit-Sharing Plan of American Brands, Inc., the
Registration Statement on Form S-8 (Registration No. 33-45869) relating to
the Profit-Sharing Plan of The American Tobacco Company and the
Registration Statement on Form S-8 (Registration No. 33-39855) relating to
the 1990 Long-Term Incentive Plan of American Brands, Inc., and the
prospectuses related thereto, and (b) the prospectuses related to the
Registration Statements on Form S-3 (Registration Nos. 33-50832, 33-42397,
33-23039 and 33-3985) of American Brands, Inc., of our report dated April
27, 1994, accompanying the statement of net assets available for plan
benefits and the statement of changes in net assets available for plan
benefits as of December 31, 1993 and 1992 and for the years then ended, and
the combined schedule of assets held for investment purposes and the 1993
Form 5500 schedule of trust investment accounts as of December 31, 1993, of
the Profit-Sharing Plan of The American Tobacco Company, which report is
included in this Annual Report on Form 11-K.







                                       COOPERS & LYBRAND


1301 Avenue of the Americas
New York, New York 10019
May 13, 1994