Introduction - Cigarette prices rose by 6% on two occasions, in August 2007 and October 2009, yet sales did not decline. This differs from what was observed in 2003 and 2004, when prices rose and sales fell. To understand the difference in effect between the price increases of 2003–2004 and those of 2007 and 2009, it is necessary to examine the price of tobacco, the structure of its taxation, and to discuss cross-border purchases and smuggling. Methods - Tobacco product prices are published in the Official Journal whenever prices change, with the most recent publication dating from January 2010. Calculating the price per gram of tobacco for each product type (cigarettes, rolling tobacco, cigars, and cigarillos, etc.) makes it possible to identify the least expensive option for each product. Data on tobacco product taxation are available on the European Commission’s website, and sales trends over the past 60 years are published. Cross-border purchases have been the subject of various estimates. All of this data allows us to study the impact of price increases on sales and tobacco consumption. Results - For the same weight of tobacco, manufactured cigarettes in France are 2.4 times more expensive than rolling tobacco (5.07 euros for 20 cigarettes versus 2.08 euros for 16g of rolling tobacco). Cigarettes accounted for 79% of tobacco sales in 2009, rolling tobacco for 13%, and cigars for 7%. Cigarettes are taxed at 74% of the retail price plus a fixed tax of €0.34 for 20 cigarettes; this results in a proportionally higher tax burden for the cheapest cigarettes. Rolling tobacco is taxed at 75%, while cigars and cigarillos are taxed at only 44%. Sales fell sharply between 2002 and 2004, and half of this decline was offset by an increase in cross-border purchases, estimated at 13% of tobacco consumption. Price increases were therefore effective for public health in 2003 and 2004, unlike the increases in 2007 and 2009, which did not lead to a decrease in sales. Conclusion - An analysis of trends in tobacco prices, sales, and consumption, taking cross-border purchases into account, highlights the importance of tobacco tax policy in France. For a pricing policy to be effective from a public health perspective, increases must be decided by the government and consist primarily of increases in the specific excise tax, which is currently one of the lowest in Europe. Prices for different tobacco products should also be aligned by harmonizing taxes to avoid substitution effects. Finally, in the long term, European tax harmonization should be achieved. (R.A.)