The invention provides an ultrasonic emulsification feeding device and a feeding method for cigarettes. After a whole batch of feed liquid all enters a material storage tank, the feed liquid enters a gear pump through an suction end of the gear pump, the feed liquid is stirred and pre-mixed through rotation of a gear in the gear pump, the feed liquid which is even in the whole is quantitatively pumped into an ultrasonic emulgator through the gear pump to conduct superfine emulsification, a particle granulometer conducts a grading analysis to the feed liquid which is processed by the ultrasonic emulgator, the particle size of the measured feed liquid is conveyed to a controller, the controller conducts comparison with a granularity threshold value which is pre-stored according to the particle size which is conveyed by the particle granulometer, and if the particle size is larger than the granularity threshold value which is pre-stored, the controller enables a double-way valve to be adjusted to the direction of a return pipe, otherwise, the controller enables the double-way valve to be adjusted to the direction of a material discharge pipe. The device expands the use range of flavor, and turbid liquid, oily feed liquid, solid particle flavor with small particles all can be added through the method, and therefore evenness, stability, high technology precision are achieved.