http://en.wikipedia....icotine_poisoning
Sixty milligrams of nicotine (the amount in about 30-40 cigarettes [1]), has the potential to kill an adult who is not a smoker[2] if all of the nicotine were absorbed. This figure is ~120 mg in chronic cigarette smokers, smoking an average of 20 non-light cigarettes delivering ~1.7 mg of nicotine each daily. One cigarette's-worth of nicotine is enough to make a toddler severely ill. In some cases children have become poisoned by topical medicinal creams which contain nicotine.
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The LD50 of nicotine is 50 mg/kg for rats and 3 mg/kg for mice. 0.5-1.0 mg/kg can be a lethal dosage for adult humans, and 10 mg for children[2][4]. Nicotine therefore has a high toxicity in comparison to many other alkaloids such as cocaine, which in mice has an LD50 of 95.1 mg/kg. A person can overdose on nicotine through a combination of nicotine patches, nicotine gum, and/or tobacco smoking at the same time. [5][6] Spilling an extremely high concentration of nicotine onto the skin can result in intoxication or even death since nicotine readily passes into the bloodstream from dermal contact.[7]
HTH.
Cheers,
Scott.