The invention discloses an adsorbent for removing nicotine and the smell of cigarettes and preparation and application thereof. The adsorbent is prepared from, by weight, 15-25 parts of sodium polyacrylate, 40-60 parts of acrylic acid, 4-6 parts of sodium hydroxide, 3-5 parts of chitosan, 5-10 parts of sucrose stearate, 15-25 parts of pentaerythritol, 30-50 parts of ethyl acetate, 1-2 parts of azodiisobutyronitrile, 1-5 parts of citric acid, 3-6 parts of ethyl levulinate, 0.5-3 parts of air freshener and 80-120 parts of water. The adsorbent can rapidly adsorb nicotine, tar, phenol, carbon monoxide and other hazardous substances generated by the cigarettes and remove the smell of the cigarettes, the effect of purifying air is achieved, hazards of the cigarettes to smokers and passive smokers are reduced, and wide market prospects are achieved.