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One of the reasons hypothesized for why menthol is so appealing to young people is that its been proposed to, quote-unquote, help the medicine go down. The minty cooling sensation is supposed to mask the harshness of inhaled cigarette smoke. Additionally, kids who reported smoking menthols in the past month were more likely to have smoked six to ten cigarettes per day and less likely to have smoked between one and five cigarettes per day than kids who reported smoking non-menthol cigarettes in the past month

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"National Survey on Drug Use and Health"

A 2006 study in Nicotine and Tobacco Research finds that menthol cigarettes are a starter product for youth smokers