The present invention provides a method of producing a nicotine delivery product comprising: (a) preparing a first mixture comprising nicotine, a cation exchange resin and water by mixing the constituent components of the first mixture; (b) optionally removing up to to 85 wt. % of the water contained in the first mixture to form a second mixture; and (c) combining a mixture selected from the first and second mixtures with further components to produce a nicotine delivery product.