Exhibit

We consent to the incorporation by reference in this Registration Statement on Form S-4 of our report dated March 8, 2016, relating to the financial statements and financial statement schedule of Vector Tobacco Inc. appearing in the Annual Report on Form 10-K of Vector Group Ltd. and subsidiaries for the year ended December 31, 2015 (which report expresses an unqualified opinion on the financial statements and financial statement schedule and includes an explanatory paragraph emphasizing that Vector Tobacco Inc. is a wholly owned subsidiary of Vector Group Ltd. and the financial statements may not be indicative of those had it been a stand-alone entity), and to the reference to us under the heading “Experts” in the Prospectus, which is part of this Registration Statement.