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Yamaha and Gauloises will part company before the start of the 2006 MotoGP season.

Yamaha's bikes have been adorned with the Fortuna and Gauloises brands for the last three years, during which time the team has won the riders' title twice with Valentino Rossi.

The little Italian is believed to have been a significant factor in the decision to terminate Galuoises' sponsorship.

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However, there are contrasting theories as to why he insisted on the split with one camp claiming that he objects to promoting smoking. The other maintains that it would clash with Marlboro's sponsorship of Ferrari as Rossi continues his F1 testing.

The split may not be a straightforward process though as Gauloises still has a year left on its current agreement. And while the firm aims to reach an agreement with Yamaha it has warned that: "In the absence of a settlement, Altadis will not hesitate to seek the appropriate legal remedies if Yamaha fails to abide by its legal obligations towards Altadis and the Gauloises brand."

Several cigarette brands have already withdrawn from motor racing since new EU legislation concerning tobacco advertising came into force earlier this year. Gauloises follows in the footsteps of British American Tobacco and West who have both withdrawn from Formula 1.