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Following ad libitum smoking, 19 dependent smokers (smoked\u226510\/day) and 19 occasional smokers (smoked 0.5\u20105\/week) completed a decision\u2010making task. First, participants stated how much they were willing\u2010to\u2010pay for various amounts of cigarettes and shop vouchers. Second, during functional magnetic resonance imaging, participants decided if they wanted to buy these cigarettes and vouchers for a set amount of money. We examined decision\u2010making behaviour and brain activity when faced with cigarette and voucher decisions, purchasing (vs not purchasing) cigarettes and vouchers, and \u201cvalue signals\u201d where brain activity correlated with cigarette and voucher value. Dependent smokers had a higher willingness\u2010to\u2010pay for cigarettes and greater activity in the bilateral middle temporal gyrus when faced with cigarette decisions than occasional smokers. Across both groups, the decision to buy cigarettes was associated with activity in the left paracingulate gyrus, right nucleus accumbens, and left amygdala. The decision to buy vouchers was associated with activity in the left superior frontal gyrus, but dependent smokers showed weaker activity in the left posterior cingulate gyrus than occasional smokers. Across both groups, cigarette value signals were observed in the left striatum and ventromedial prefrontal cortex. To summarise, nicotine dependence was associated with greater behavioural valuation of cigarettes and brain activity during cigarette decisions. When purchasing cigarettes and vouchers, reward and decision\u2010related brain regions were activated in both groups. For the first time, we identified value signals for cigarettes in the brain.<\/jats:p>","DOI":"10.1111\/adb.12802","type":"journal-article","created":{"date-parts":[[2019,7,22]],"date-time":"2019-07-22T09:49:55Z","timestamp":1563788995000},"update-policy":"https:\/\/doi.org\/10.1002\/crossmark_policy","source":"Crossref","is-referenced-by-count":18,"title":["Value\u2010based decision\u2010making of cigarette and nondrug rewards in dependent and occasional cigarette smokers: An FMRI study"],"prefix":"10.1111","volume":"25","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-0143-2724","authenticated-orcid":false,"given":"Will","family":"Lawn","sequence":"first","affiliation":[{"name":"Clinical Psychopharmacology Unit University College London  UK"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Ludovico","family":"Mitchener","sequence":"additional","affiliation":[{"name":"Clinical Psychopharmacology Unit University College London  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