The invention discloses a preparation method of pericarpium citri reticulatae absolute oil. The pericarpium citri reticulatae absolute oil is obtained through the steps of pericarpium citri reticulatae crushing, pericarpium citri reticulatae fermenting, pericarpium citri reticulatae extracting, extracting and filtering, concentrating, alcohol precipitating and concentrating. According to the obtain pericarpium citri reticulatae absolute oil, the content of flavonoids such as hesperidin, nobiletin and tangeretin and the content of volatile oil such as limonene are high, therefore, the unique aroma of pericarpium citri reticulatae is effectively kept, and the natural flavor is clearer when the pericarpium citri reticulatae absolute oil is applied to the cigarettes; in addition, the application range of the absolute oil can be wider, the state and solubility problems of a pericarpium citri reticulatae extract are solved, and the absolute oil can be better applied to the cigarettes; the preparation process is simple, the operability is high, the whole production process is efficient, and the method is suitable for industrialized implementation; on the other hand, when the pericarpium citri reticulatae absolute oil prepared through the method is applied to the cigarettes, the mouthfeel and the aftertaste of cigarette smoking can be improved, the special natural flavor can be given to the cigarettes, and the smoke quality can be promoted.