EXHIBIT 12.1

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

	For The Years Ended December 31,
	2010		2009		2008			2007			2006
Earnings before fixed charges:
Income from continuing operations before income taxes	$	2,192	$	1,534	$	2,128		$	2,073		$	1,809
Deduct: Income on equity investment		—		—		(1	)		(13	)		(17	)
		2,192		1,534		2,127			2,060			1,792
Interest and debt expense		232		251		275			338			270
Interest portion of rental expense		7		7		7			7			8
Earnings before fixed charges	$	2,431	$	1,792	$	2,409		$	2,405		$	2,070
Fixed charges:
Interest and debt expense	$	232	$	251	$	275		$	338		$	270
Interest portion of rental expense		7		7		7			7			8
Total fixed charges	$	239	$	258	$	282		$	345		$	278
Ratio of earnings to fixed charges		10.2		6.9		8.5			7.0			7.4