Abstract: A process for the manufacture of a reconstituted tobacco product wherein the process comprises extraction of tobacco furnish with an aqueous solvent in the presence of at least one ammonium salt or urea or a urea derivative or a mixture of urea or a urea derivative and at least one ammonium salt to provide an aqueous solvent extract and a fibrous material and forming the fibrous material into a sheet-like product using the papermaking process. The aqueous extract is then applied to the formed sheet-like material and further processing provides a reconstituted tobacco product having improved smoke quality.