A smoking article having a tobacco rod and a filter attached to the tobacco rod, which filters the first puff differently than subsequent puffs. The tobacco rod includes an inner rod of tobacco material having an impervious outer wrap and an impervious cap at an upstream end thereof and an outer rod of tobacco material, wherein the inner rod of tobacco material is concentrically positioned with respect to the outer rod of tobacco material. The filter includes an outer cellulose acetate filter and an inner activated carbon filter, wherein the inner activated carbon filter is concentrically positioned with respect to the outer cellulose acetate filter.