Here is what I really meant to send:

>My headliner is cigarette stained ... I would like it to be
squeaky clean and WHITE, not yellow.<

Michael,

I am certain a solution of TSP (trisodium phosphate) will work and that is
what I would try first.  When I owned a fern bar, TSP was recommended to
clean the cathode plates of the electostatic precipatators, aka smoke eaters.
 After a good Saturday night, we are talking about cigarette stains which
could be used for floorcovering.  It would also clean that tenacious stuff
off plastered walls painted with oil based enamel paint.  That required a
dilute solution and some care; it can remove wall paint with a concentrated
solution and vigorous scrubbing.  Also, if you find a small janitorial or
resturant supply house which sells it by the pound, it is cheap.

Rich