L&M is an American brand of cigarettes, currently owned and manufactured by Altria (previously known as Philip Morris Companies, Inc.). The name comes from the tobacco company founded in 1873 called Liggett & Myers Tobacco Company, predecessor of today's Liggett Group in which L&M was originally produced.

"L&M" was launched in 1885 by Liggett & Myers as a plug chewing tobacco. In 1952 or 1953, the first L&M cigarettes were created and they were one of the earliest, perhaps the earliest brand to have a filter that was not a one-sided filter. When "L&M" was launched, their motto was "American cigarettes of the highest quality with the best filter". When their success in the American market was solidified, Liggett Group made a proposal to take the brand international. In 1999, the L&M trademark rights were acquired by the largest tobacco company in the United States, Philip Morris, and are still produced by them today.

The brand is popular in Latin America, central and northern Europe, the Arab World and the far east and south Asia. They were not very common in the continental US until a new roll out made them available in October 2007. According to the information of the independent agency of field investigation "Business Analytics", the second quarter of 2007, Phillip Morris brands took the first place in 25 Russian cities with a market share of 29.92%.

L&M was the fourth largest cigarette brand in the world, with 92 billion cigarettes produced in 2007. In 2016, L&M had a volume of 97 billion produced cigarettes. It is the third best-selling international cigarette brand outside the United States and China.

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