A non-combusting cigarette substitute device has an elongated tubular casing occupied by a filter portion of a first porous material in proximity to a first end and a substitute portion of a second porous material spanning between the filter portion and an opposing second end. The second porous material has a density which is greater than a density of the first porous material. Overall, the densities of the first and second porous materials are suitable to readily permit air to be drawn through the tubular casing in response to suction supplied by a user to imitate the draw of a conventional cigarette. A flavouring agent is applied in an effective amount to the device such that vapors released from the flavouring agent impart a taste to the air drawn through the tubular casing.