Death, that outrageously politically incorrect cigarette brand, hopes to be back in business early in the New Year. The factually named Death, distributed in Britain by the Enlightened Tobacco Company, was ground under the heels of the taxman but the skull and crossbones packaging is now preparing to rise from the grave under the auspices of the People's Cigarette Company.

The business brought tobacco in Europe, where the duty is lower, selling the branded product in Britain at £1.20 less that the prevailing market price. The loss of revenue got up the noses of the exchequer which took a successful court action against the company.

R.J. Cunningham, the entrepreneurial maverick behind the controversial product, says: "We are a brutally honest company and have never made any bones about the fact that our product kills." Should the business outlive its customers the starkly direct message that death and smoking are synominous possibly may protect the company from the industry's tidal wave of lawsuits. Enlightened Tobacco Company, while arguably unenlightened, at least represents a rare, but glorious, example of commercial eccentricity.