The soft drink, containing 15 per cent nicotine, will offer smokers an alternative to shivering outside bars and restaurants.
The cans of Liquid Smoking, that look similar to red and white cigarette cartons, are all set for their premier in Britain.
"We've got a product that has the same effects as nicotine, but which you can drink in restaurants and on flights," the Independent quoted Martin Hartman, of the United Drink and Beauty Corporation, as saying.
However, Liquid smoking has been criticized by anti-smoking groups as it may promote smoking.
"Our concern would be if the packaging led to the promotion of cigarettes," said Deborah Arnott of Action on Smoking and Health.