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Smelling salts are a chemical compound that releases small amounts of ammonia gas, which essentially jump starts your bodyâs nervous system. The ammonia causes blood vessels in your nasal passages to expand providing an instant increase in oxygen to your brain meaning an instantaneous boost of alertness and power.
Theoretically Ammonia should help you absorb more nicotine. In practise I have seen data that shows it has no effect whatsoever. The tobacco companies admit to putting in ammonium phosphate but this is just to supplement the ammonia that is already there as during distillation and burning, ammonia is formed.