These are the companies involved in the tobacco settlement. Sales and profits are for the year ended December 31, 1996; market share and number of employees, are as of July 1997.

Headquarters: New York City.
Chairman, chief executive: Geoffrey Bible.
Major tobacco brands: Marlboro, Merit, Basic, Virginia Slims, Cambridge.
U.S. cigarette market share: 47.5 percent in 1997, up from 46.3 percent in 1996.
Cigarette division: Philip Morris USA.
Financial highlights: Net income of $6.3 billion, or $7.68 a share, on sales of $68.9 billion.
Other businesses: Kraft Foods, Inc., the largest U.S. food company (Oscar Mayer, Jell-O, Post cereals, Maxwell House); Miller Brewing Co., the No. 2 U.S. brewer (Miller, Red Dog, and Lowenbrau); financial services and real estate.
Number of employees: 154,000.

Headquarters: New York City.
Chairman, chief executive: Steven Goldstone.
Major tobacco brands: Winston, Camel, Doral, Salem, Magna.
U.S. cigarette market share: 25.4 percent in 1997, down from 26.5 percent in 1996.
Cigarette division: R. J. Reynolds Tobacco Co.
Financial highlights: Profit from operations of $898 million, or $2.62 a share, on sales of $8.89 billion.
Other businesses: Owns 80.5 percent of No. 1 U.S. cookie and cracker maker, Nabisco Holdings Corp. (Oreo, Ritz, Snackwells).
Number of employees: 79,700.

Headquarters: London.
Chief executive: Martin Broughton.
Major tobacco brands: GPC, Kool, Lucky Strike, Misty, Capri.
U.S. cigarette market share: 16.1 percent in 1997, down from 17.3 percent in 1996.
Cigarette division: Brown & Williamson Tobacco Corp.
Financial highlights: Pretax profit of $4 billion.
Other businesses: Insurance and financial services (Allied Dunbar and Eagle Star in the U.K. and Farmers Group in the United States).
Number of employees: 164,000.

Headquarters: New York City.
Cochairmen: Laurence Tisch and Preston Robert Tisch.
Major tobacco brands: Newport, Kent, True, Old Gold.
U.S. cigarette market share: 7.9 percent in 1997, up from 7.8 percent in 1996.
Cigarette division: Lorillard Tobacco Co.
Financial highlights: Net income of $1 billion, or $11.91 a share, on revenue of $20.4 billion.
Other businesses: Insurance (CNA Financial), Loews hotels, Diamond Offshore Drilling.
Number of employees: 35,300.

Headquarters: Miami.
Chairman, chief executive: Bennett LeBow.
Major tobacco brands: Eve, Lark, Chesterfield, L&M.
U.S. cigarette market share: 1.6 percent in 1997, down from 1.8 percent in 1996.
Cigarette division: Liggett Group.
Financial highlights: Loss of $62.5 million, or $3.28 a share, on revenue of $452.7 million.
Other businesses: Real estate and finance (New Valley Corp.).
Number of employees: 1,740.

Headquarters: Greenwich, Connecticut.
Chairman, chief executive: Vincent Gierer Jr.
Major tobacco brands: Copenhagen and Skoal snuff.
U.S. smokeless tobacco market share: About 80 percent.
Financial highlights: Net income of $464 million, or $2.42 a share, on revenue of $1.4 billion.
Other businesses: Wines (Chateau Ste. Michelle and Village Mt. Eden) and pipe tobacco products (Dr. Grabow pipes).
Number of employees: 4,467.

Sources: Company reports; Securities and Exchange Commission;
Hoover's, Inc.; PaineWebber analyst Emanuel Goldman.