Exhibit 25.2



                                                      CONFORMED COPY





        
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                                     FORM T-1

                        SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C.  20549

                             STATEMENT OF ELIGIBILITY
                    UNDER THE TRUST INDENTURE ACT OF 1939 OF A
                     CORPORATION DESIGNATED TO ACT AS TRUSTEE

                       CHECK IF AN APPLICATION TO DETERMINE
                       ELIGIBILITY OF A TRUSTEE PURSUANT TO
                         SECTION 305(b)(2)           |__|

                                                    

                               THE BANK OF NEW YORK
               (Exact name of trustee as specified in its charter)


New York                                               13-5160382
(State of incorporation                                (I.R.S. employer
if not a U.S. national bank)                           identification no.)

48 Wall Street, New York, N.Y.                         10286
(Address of principal executive offices)               (Zip code)


                                                    

                       RJR NABISCO HOLDINGS CAPITAL TRUST I
               (Exact name of obligor as specified in its charter)


Delaware                                               Applied For
(State or other jurisdiction of                        (I.R.S. employer
incorporation or organization)                         identification no.)


1301 Avenue of the Americas                            
New York, New York                                     10019           
(Address of principal executive offices)               (Zip code)

                              ______________________

                          Junior Subordinated Debentures
                       (Title of the indenture securities)


        
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1.   General information.  Furnish the following information as to the Trustee:

     (a)  Name and address of each examining or supervising authority to which 
          it is subject.

        
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                    Name                                        Address
        
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     Superintendent of Banks of the State of      2 Rector Street, New York,
     New York                                     N.Y.  10006, and Albany, N.Y.
                                                  12203

     Federal Reserve Bank of New York             33 Liberty Plaza, New York,
                                                  N.Y.  10045

     Federal Deposit Insurance Corporation        Washington, D.C.  20429

     New York Clearing House Association          New York, New York

     (b)  Whether it is authorized to exercise corporate trust powers.

     Yes.

2.   Affiliations with Obligor.

     If the obligor is an affiliate of the trustee, describe each such affilia-
     tion. 

     None.  (See Note on page 3.)

16.  List of Exhibits. 

     Exhibits identified in parentheses below, on file with the Commission, are
     incorporated herein by reference as an exhibit hereto, pursuant to Rule
     7a-29 under the Trust Indenture Act of 1939 (the "Act") and Rule 24 of the
     Commission's Rules of Practice.

     1.   A copy of the Organization Certificate of The Bank of New York
          (formerly Irving Trust Company) as now in effect, which contains the
          authority to commence business and a grant of powers to exercise
          corporate trust powers.  (Exhibit 1 to Amendment No. 1 to Form T-1
          filed with Registration Statement No. 33-6215, Exhibits 1a and 1b to
          Form T-1 filed with Registration Statement No. 33-21672 and Exhibit 1
          to Form T-1 filed with Registration Statement No. 33-29637.)

     4.   A copy of the existing By-laws of the Trustee.  (Exhibit 4 to Form T-1
          filed with Registration Statement No. 33-31019.)



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     6.   The consent of the Trustee required by Section 321(b) of the Act.
          (Exhibit 6 to Form T-1 filed with Registration Statement No. 
          33-44051.)

     7.   A copy of the latest report of condition of the Trustee published
          pursuant to law or to the requirements of its supervising or examining
          authority.



                                       NOTE


     Inasmuch as this Form T-1 is filed prior to the ascertainment by the 
Trustee of all facts on which to base a responsive answer to Item 2, the 
answer to said Item is based on incomplete information.

     Item 2 may, however, be considered as correct unless amended by an 
amendment to this Form T-1.






























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                                    SIGNATURE



     Pursuant to the requirements of the Act, the Trustee, The Bank of New York,
a corporation organized and existing under the laws of the State of New York, 
has duly caused this statement of eligibility to be signed on its behalf by the
undersigned, thereunto duly authorized, all in The City of New York, and State 
of New York, on the 19th day of June, 1995.


                                        THE BANK OF NEW YORK



                                        By:    /S/ ROBERT F. MCINTYRE  
                                            -----------------------------------
                                            Name:  ROBERT F. MCINTYRE
                                            Title: ASSISTANT VICE PRESIDENT




















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                                                                   Exhibit 7


                                                                            

                          Consolidated Report of Condition of

                                 THE BANK OF NEW YORK

                        of 48 Wall Street, New York, N.Y. 10286
                        And Foreign and Domestic Subsidiaries,
          a member of the Federal Reserve System, at the close  of  business
          March  31,  1995,  published in accordance with a call made by the
          Federal Reserve Bank of this District pursuant to  the  provisions
          of the Federal Reserve Act.

                                                          Dollar Amounts
          ASSETS                                            in Thousands
          Cash and balances due from depos-
            itory institutions:
            Noninterest-bearing balances and
            currency and coin ..................             $ 3,575,856
            Interest-bearing balances ..........                 747,540
          Securities:
            Held-to-maturity securities ........               1,283,680
            Available-for-sale securities ......               1,615,292
          Federal funds sold in domestic 
            offices of the bank ................               5,577,896
          Loans and lease financing 
            receivables:
            Loans and leases, net of unearned
              income .................24,763,265
            LESS: Allowance for loan and
              lease losses ..............532,411
            LESS: Allocated transfer risk
             reserve .....................28,558
            Loans and leases, net of unearned
              income, allowance, and reserve                  24,202,296
          Assets held in trading accounts ......               1,502,750
          Premises and fixed assets (including
            capitalized leases) ................                 618,958
          Other real estate owned ..............                  47,755
          Investments in unconsolidated
            subsidiaries and associated
            companies ..........................                 184,149
          Customers' liability to this bank on
            acceptances outstanding ............               1,018,696
          Intangible assets ....................                 101,149
          Other assets .........................               1,227,291
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          Total assets .........................             $41,703,316
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          LIABILITIES
          Deposits:
            In domestic offices ................             $18,543,633
            Noninterest-bearing .......6,949,896
            Interest-bearing .........11,593,737
            In foreign offices, Edge and
            Agreement subsidiaries, and IBFs ...              11,303,075
            Noninterest-bearing ..........65,927
            Interest-bearing .........11,237,148
          Federal funds purchased and secu-
            rities sold under agreements to re-
            purchase in domestic offices of
            the bank and of its Edge and 
            Agreement subsidiaries, and in
            IBFs:
            Federal funds purchased ............               1,327,537
            Securities sold under agreements
              to repurchase ....................                  37,400
          Demand notes issued to the U.S.
            Treasury ...........................                  97,827
          Trading liabilities ..................               1,349,293
          Other borrowed money:
            With original maturity of one year
              or less ..........................               2,027,148
            With original maturity of more than
              one year .........................                 313,877
          Bank's liability on acceptances exe-
            cuted and outstanding ..............               1,018,848
          Subordinated notes and debentures ....               1,056,320
          Other liabilities ....................               1,435,093
                                                             -----------
          Total liabilities ....................              38,510,051
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          EQUITY CAPITAL
          Common stock ........................                  942,284
          Surplus .............................                  525,666
          Undivided profits and capital
            reserves ..........................                1,753,592
          Net unrealized holding gains
            (losses) on available-for-sale 
            securities ........................              (   22,501)
          Cumulative foreign currency transla-
            tion adjustments ..................              (    5,776)
                                                             -----------
          Total equity capital ................                3,193,265
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          Total liabilities and equity
            capital ...........................              $41,703,316
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             I,  Robert  E. Keilman, Senior Vice President and Comptroller of
          the  above-named  bank  do  hereby  declare  that  this  Report  of
          Condition  has  been  prepared in conformance with the instructions
          issued by the Board of Governors of the Federal Reserve System  and
          is true to the best of my knowledge and belief.

                                                       Robert E. Keilman

             We, the undersigned directors, attest to the correctness of this
          Report of Condition and declare that it has been examined by us and
          to  the  best  of  our  knowledge  and  belief has been prepared in
          conformance with the instructions issued by the Board of  Governors
          of the Federal Reserve System and is true and correct.

                                  
             J. Carter Bacot      
             Thomas A. Renyi           Directors
             Alan R. Griffith     
                                  

                                                                         
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