To invest in the tobacco industry is to invest in people’s death. This claim is rather controversial, but, fortunately, in accordance with recent researches and studies, there is an evident growth of stakeholders’ interest in this type of investment (Weissmann, 1998. Woo, 2002. Zegart, 1996. Jones, 1997). Since 1999 this company has failed only several times. Tobacco makers are focused on their reputation and they have been worked hard to deal with external influences and position this industry as a profitable and the second to mining (Anger as Councils Invest in Tobacco. boroughs buy cigarette shares while fighting to Curb smoking exclusive Tobacco Investments Help Fill Pension Deficits’, 2010). Industries directed on recovery are appropriate for investors and stakeholders in 2012. A number of tobacco smokers are growing, but there are many markets, which are virgin for the tobacco industry (Steinmaus, Balmes, 2000. Tannenbaum, 1998. Traylor, 2010). Volume growth or delivery growth is rarely experienced by the main players of the tobacco market. There is a challenging question about potential actions of British American Tobacco plc: acquisition targets are scarce, interest rates deter hoarding and shareholder returns already look relatively generous. By continuing their current share buy-back policies, both British American Tobacco plc and Imperial would repatriate their entire share capital within 25 years, JPMorgan calculates (Elder, 2012). The modern investors are mainly focused on secure returns. Nevertheless, it is possible to prognosticate risks in foreseeable future for BAT Company. Health issues are the most relevant for tobacco producers, because many people smoke, but are afraid of harm caused for their health. BAT is looking forward to the world’s growth of tobacco consumers and potential monetary gains. At this point, a challenge of second-hand smoke occurs and the number of proponents of tobacco is growing.