A variable dilution filter cigarette is provided which includes a substantially cylindrical tobacco rod, an axially aligned, substantially cylindrical wrapped filter plug, and tipping paper which circumscribes the filter plug and joins the filter plug to the tobacco rod. The filter plug has first and second ends, which are open to permit the passage of air and smoke. The plug wrap is substantially air-impermeable and is divided into a mouth-end band, a central band, and a rod-end band having a first opening. The first and third bands are attached to the filter. The tipping paper is also substantially air-impermeable, circumscribes the filter plug, and extends from the mouth end of the filter plug to a position on the tobacco rod adjacent the rod end of the filter plug. The tipping paper is divided into first and second bands, the first band extending from the mouth end of the filter plug to a position overlying the rod-end band. The second band abuts the first band and overlaps and attaches the rod end of the filter plug to the abutting end of the tobacco rod. The first band is attached to the plug wrap only at the central band for rotation therewith about the longitudinal axis of the filter plug and has a second opening overlying the rod-end band such that the second opening is rotatable into registry with the first opening.