CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference
in Registration Statement Numbers 333-173166 and 333-195380 on Form S-8 and in Registration Statement Numbers 333-195386 and 333-199273
on Form S-3 of 22nd Century Group, Inc. of our report, dated February 18, 2016, on the consolidated financial statements
as of and for the years ended December 31, 2015, 2014 and 2013, appearing in this Annual Report on Form 10-K of 22nd Century Group,
/s/ Freed Maxick CPAs, P.C.
February 18, 2016