A method of manufacturing a nicotine delivery product comprising nicotine and a cation exchange resin. More precisely, to a method for preparing a nicotine delivery product said method comprising (a) mixing nicotine, a cation exchange resin, an organic polyol and water to form a mixture wherein the total amount of water is from 26 to 45% by weight of the total mixture, and (b) removing water from the mixture to produce said nicotine delivery product.
