Exhibit 23.1

                         INDEPENDENT AUDITORS' CONSENT

     We consent to incorporation by reference in this registration statement on
Form S-3 of R.J. Reynolds Tobacco Holdings, Inc., R. J. Reynolds Tobacco
Company and RJR Acquisition Corp. of our report dated January 24, 2001, except
as to note 14, which is as of February 7, 2001, relating to the consolidated
balance sheet of R.J. Reynolds Tobacco Holdings, Inc. and subsidiaries as of
December 31, 2000 and the related consolidated statements of income,
stockholders' equity and comprehensive income, and cash flows for the year then
ended, which report appears in the December 31, 2000 annual report on Form 10-K
of R.J. Reynolds Tobacco Holdings, Inc., and to the reference to our firm under
the heading "Experts" in the prospectus.

                                  /s/ KPMG LLP


Greensboro, North Carolina
April 5, 2001