Abstract: A cigarette sidestream smoke treatment material made from a sheet of non-combustible active components provides a porous structure capable of treating sidestream smoke. The treatment material, as used in combination with a cigarette, provides a low sidestream smoke emitting cigarette unit. The material has a porosity which encourages a conventional free-burn rate of a conventional cigarette. The material may comprise a sorbent capable of sorbing components of the sidestream smoke, and an oxygen storage component which releases oxygen at free-burn rate temperatures to ensure that conventional free-burn rate is maintained and to enhance the oxidation treatment of the adsorbed non-aqueous components. Preferably, an oxidation catalyst is included in the material and most desirably the oxygen storage component may also function as the oxidation catalyst. Particularly preferred materials which perform the dual function are oxides of cerium.