The aerosol samples are generated by mean of a 20-port linear smoking machine equipped with a carbon monoxide analyser. The vapour phase is collected in a bag and the carbon monoxide content analysed using a non-dispersive infra-red analyser. The mainstream aerosol is collected on a 44mm Cambridge filter pad (CFP).The content of CFPs are extracted using an In-Situ extractor with isopropanol containing Internal standards (ISTDs), n-heptadecane and ethanol. The extracts are analyzed by Gas Chromatography (GC) with a Flame Ionization Detector (FID) and a Thermal Conductivity Detector (TCD). GC-FID is used for the determination of nicotine and triacetin a capillary column DB WAXETER, 15 mm × 0.32 mm, ID × 1.0 μm film thickness. GC-TCD is used for the determination of water using a packed column HaySep Q 80/100 mesh, 8 feet, external diameter of 1/8” and internal diameter of 2.1 mm. Results are expressed as mg/item for the Tobacco Heating System (THS), referred to as Platform 1 (P1) in the method.