Non-destructive neutron activation analysis, employing a high-resolution Ge(Li) detector, was applied to determine the concentration of 24 trace elements in the tobacco of the Zarrin cigarette which is commercially made in Iran. These elements are: Na, K, Sc, Cr, Mn, Fe, Co, Zn, Se, Br, Rb, Ag, Sb, Cs, Ba, La, Ce, Sm, Eu, Tb, Hf, Au, Hg and Th. The smokes from the combustion of this tobacco and of the cigarette paper were also analysed for these elements and the percentage transference values were calculated.