EXHIBIT 23.1








                          INDEPENDENT AUDITORS' CONSENT


The Board of Directors
R.J. Reynolds Tobacco Holdings, Inc.:


We consent to the  incorporation  by  reference in the  registration  statements
(Nos.  333-80595 and 333-59690) on Form S-8 of R.J.  Reynolds Tobacco  Holdings,
Inc. of our reports  dated May 23, 2003,  with respect to the  statements of net
assets  available for benefits as of December 31, 2002 and December 30, 2002 and
the  statements of changes in net assets  available for benefits for the periods
then ended,  and related  supplemental  schedules,  which reports  appear in the
December  31, 2002,  annual  report on Form 11-K of the R. J.  Reynolds  Capital
Investment  Plan and the  Savings and  Investment  Plan for  employees  of R. J.
Reynolds Tobacco in Puerto Rico.



/s/ KPMG LLP

Greensboro, North Carolina
June 12, 2003