The invention relates to a reconstituted tobacco sheet having a basis weight of less than about (14) grams per square foot (about (151) grams per square metre) and comprising tobacco stem or stalk refined fibres having a length of at least about (300) micrometres and tobacco cast leaf material. There is further provided a method of making a reconstituted tobacco sheet, the method comprising preparing a dispersion of tobacco stems or stalks in a liquid, the dispersion having a consistency of at least about (10) percent by weight. The tobacco stems or stalks in the dispersion are refined to obtain a pulp suspension having a freeness (drainability) of at least about (30) degrees Schopper-Riegler and comprising tobacco stem or stalk fibres having a length of at least about (300) micrometres dispersed in the liquid. The pulp suspension is combined with tobacco cast leaf material to obtain a slurry, and a sheet is formed from the slurry.