A dry powder nicotine formulation suitable for inhalation is described. The formulation includes nicotine particles, wherein the nicotine particles are substantially in the range of about 1-10 micron in size, preferably 2-5 micron in size. The formulation may also include a cough suppressant component having particles in the 5-100 micron size range. The formulation may also include a cough suppressant component having particles in the 10-200 micron size range. The formulation may also include a flavor component having particles in the 10-1000 micron size range.
