Lau  

, 劉

Lau is the branch manager of a profitable Chinese trading company's English operations and an acquaintance of both Ciel and Madam Red. Despite their friendship, it seems that Lau's business is not entirely legal as his real business involves opium and he runs an opium den that appears to be thriving. Although he is aware that Ciel technically has some control over such illegal activities, Lau responds to Ciel's threat to shut him down with a cheerful comment about finding another way to make money. Most of Lau's personal history remains unknown, but he seems very familiar with Ciel and is much more powerful than he lets on. Lau is known for his amused smile and enjoys making Ciel's life interesting by dropping in unannounced for tea or to help Ciel solve a murder case. He often refers to people by their titles such as Earl for Ciel and Butler for Sebastian. Nothing seems to phase him, and he has a talent for playing dumb when it suits his needs.