Abstract: The process of the present invention involves extracting components from a tobacco material or other plant material using a solvent having an aqueous character to provide separately an aqueous tobacco extract and a water insoluble tobacco portion. The insoluble tobacco portion is refined and a slurry is produced. The slurry is formed into a predetermined shape, e.g., a formed web. The formed web can be pressed to reduce the moisture content. The tobacco material preferably has a moisture content of at least about 50 percent by weight. The material is contacted with an aqueous mixture of an aerosol precursor material. The ratio of liquid having an aqueous character to aerosol precursor material is typically from about 25 to 75 percent by weight. Immediately after the introduction of the aerosol precursor material, the web is dried at a preselected temperature so that the aerosol precursor material is dispersed evenly throughout the web.