EXHIBIT 12.1

REYNOLDS AMERICAN INC.
COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES
(Dollars in Millions)
(Unaudited)

	For The Years Ended December 31,
	2009		2008			2007			2006			2005
Earnings before fixed charges:
Income from continuing operations before income taxes	$	1,534	$	2,128		$	2,073		$	1,809		$	1,416
Deduct: Income on equity investment		—		(1	)		(13	)		(17	)		(10	)
		1,534		2,127			2,060			1,792			1,406
Interest and debt expense		251		275			338			270			113
Interest portion of rental expense		7		7			7			8			12
Earnings before fixed charges	$	1,792	$	2,409		$	2,405		$	2,070		$	1,531
Fixed charges:
Interest and debt expense	$	251	$	275		$	338		$	270		$	113
Interest portion of rental expense		7		7			7			8			12
Total fixed charges	$	258	$	282		$	345		$	278		$	125
Ratio of earnings to fixed charges		6.9		8.5			7.0			7.4			12.2