The invention discloses aroma-enhancing and cooling particles for cigarettes, which comprise cellulose, a derivative and an aroma substance, wherein the particles are formed by mixing aroma substancepowder and cellulose and derivative powder, and the mass content of the natural aroma substance powder is 20%-100%. According to the preparation method of the aroma-enhancing and cooling particles forcigarettes, the aroma substance powder is mixed with the cellulose and derivative powder, and the aroma-enhancing and cooling particles are prepared through a wet extrusion spheronization process. According to the preparation method of the aroma-enhancing and cooling particles with the coating for the cigarettes, the cellulose and derivative powder is used as a material, and cellulose and derivative particles are prepared through a wet extrusion spheronization process; and the surfaces of the cellulose and derivative particles are coated with a coating containing the aroma substance in a fluidized film coating manner. When the aroma-enhancing and cooling particles are applied to a cigarette filter stick, the temperature of smoke can be reduced, the irritation of the smoke is reduced at the same time, no offensive odor is brought, the smoke aroma quantity, prolong the aroma lasting time are improved, and the cigarette smoking quality is improved.