L&M Black Menthol cigarettes. L&M is a brand of cigarettes that has been made from finely cut tobacco since 1953 and continuously offers high-quality flavor. The Forward variant is known for its menthol capsule and refreshing taste. L&M is an American brand of cigarettes, currently owned and manufactured by Altria and Philip Morris International. “We are an independent reseller of genuine L&M products. This website is not affiliated with Philip Morris International Inc.” Each cigarette contains 8 mg of tar and 0.7 mg of nicotine. Each pack contains 20 cigarettes. 1 carton contains 10 packs of 20 cigarettes (total 200 cigarettes).