In order to minimize the trial frequency in the new filter cigarette design, we studied the relationship between smoke yield and tipping materials of cigarette. A three levels full factorial design involving filament denier (X1,2.5-3.3d), Porosity of the acetate filter plug wrap (X2, 3,500-16,000CU) and porosity of the tip paper (X3, 400-1,200CU) was used. Three independent factors (Xl, X2, X3) were chosen for their effects on the various responses and the function was expressed in terms of a quadratic polynomial equation, Y : $eta$o + $eta$1Xl + $eta$2X2 + $eta$3X3 + $eta$11Xl2 + $eta$22X22+ $eta$33X32 + $eta$12X1X2 + $eta$13XIX3 $eta$23X2X3 which measures the linear, quadratic, and interaction effects. Twenty-nine trial numbers were obtained as a results of using a three levels full factorial design and it was analyzed by the multiple regression analysis with backward stepwise in STATISTICA/pc under restricted conditions. Tar yields of the cigarette was affected by porosity of tip paper (0.66), filament denier (0.47) and porosity of plug wrap (0.28) in the decreasing order, and linear effect of tip paper porosity (B3) and filament denier (91) were significant at a level of 0.01($alpha$). The filament denier and tipping paper porosity interaction F ratio among three factors had a P-value of 0,000041, indicating higher interaction between these factors. Based on the analysis of variance, the model fitted for Tar (Y1) was significant at 5% confidence level and the coefficient of determination (0.96) was the proportion of variability in the data fitted for by the model.