W.D. & H.O. Wills was a British tobacco manufacturing company formed in Bristol, England. It was the first British company to mass-produce cigarettes. It was one of the 13 founding companies of the Imperial Tobacco Company ; these firms became branches, or divisions, of the new combine and included John Player & Sons.

Bristol is a city, unitary authority area and ceremonial county in South West England, the most populous city in the region. Built around the River Avon, it is bordered by the ceremonial counties of Gloucestershire to the north and Somerset to the south. The county is in the West of England combined authority area, which includes the Greater Bristol area and nearby places such as Bath.