This work will introduce you and explain how together works sales to key customers and the tobacco industry. Regarding sales to key accounts this work tells how to make a positive business relationship with key accounts. The manner in which this paper describes the sales situation is almost ideal, the perfect salesman and the best possible way of presenting a product that his company sells. This work says that is important that the seller before the presentation and detailed preparation, remove all possible obstacles and to have a positive and correct attitude towards the customer. If all the above criteria are met it will come to the negotiation and conclusion of sales with customer. This work also tells about communication between buyer and seller, because after the conclusion of the contract of sale, seller needs to maintain contact with the customer (after-sales cooperation with the customer). Regarding the tobacco industry, this work deals with topics related to tobacco as agricultural crops, which are the world's leading company in the production of tobacco products and which legal regulations must be respected by all participants in the tobacco industry on the Croatian market as an example of the regulated market of tobacco products.