The invention discloses a nicotinic compound salt bagged buccal cigarette and a preparation method thereof. The cigarette comprises 30-60 parts of nicotinic compound salts, 10-30 parts of fillers, 1-20 parts of sweetening agents, 0.5-5 parts of acidifying or alkalizing agents, 0.5-5 parts of flavor corrective agents, 0.5-5 parts of edible essence, 0.5-5 parts of flavoring agents, 0.1-1 part of propylene glycol, 0.01-1 part of antioxidant and 0.01-1 part of preservative. Raw materials are mixed and subjected to heat-moisture treatment, seasoning, acidity and alkalinity regulating, balancing, sterilization and packaging, and the product is obtained. According to the nicotinic compound salt bagged buccal cigarette, tobacco powder ingredients in a conventional bagged buccal cigarette is replaced by the nicotinic compound salt, the taste of the bagged buccal cigarette can be remarkably improved, the nicotinic ingredients can be even and release continuously, the taste of the buccal cigarette is coordinated, the comfort is improved, and the stimuli for the oral cavity, the throat and the gastrointestinal tract by the buccal cigarette is reduced, so that consumers can better enjoy physiological satisfaction brought by nicotine; meanwhile, the appearance of the bagged buccal cigarette is optimized, and thus the consumers are more willing to try and accept.