Philip Morris tested Benson & Hedges Regular and Benson & Hedges Menthol cigarettes. Analysis of how a small test panel smoked the cigarettes demonstrated that total particulate matter (TPM), tar and nicotine levels, and puff counts were higher in the menthol cigarettes compared to the non-menthol ones.50
| Benson & Hedges Regular | Analysis | Benson & Hedges Menthol |
| 18.9 | TPM, mg/cigt. | 20.8 |
| 14.9 | FTC Tar, mg/cigt. | 16.5 |
| 1.14 | Micotine, mg/cigt. | 1.33 |
| 1.9 | Water, mg/cigt. | 2.0 |
| 8.8 | Puff Count, puffs/cigt. | 9.1 |
| 4.7 | RTD, in. of H2O | 4.8 |
| Menthol | ||
| Smoke, mg/cigt. | 0.46 | |
| Filter, mg/plug | 1.57 | |
| Rod, mg/cigt. | 1.68 |