Just like steam, ice, and water are the same thing chemically, Vapor and E-liquid are equally the same. In this research study, E-liquid vapor and conventional cigarettes were evaluated using machine-puffing to compare nicotine delivery and relative yields of chemical constituents. The aerosol collected was similar [read: practically the same] in composition to the e-liquids. The e-liquids tested were found to contain glycerin and/or propylene glycol, (~75% content) water (<20%) nicotine (approximately 2%) flavor(<10%). If the E-liquid ingredients are all FDA GRAS certified, there is no rationale basis for the claims of ‘potential harm’ that represent the FDA’s primary argument for the de facto elimination of the Vapor Industry.