The invention provides an essence suitable for low-temperature non-combustion smoke products, a preparation method and an application thereof, and relates to the technical field of low-temperature non-combustion smoke products. The essence comprises components with antitussive and expectorant effect and the components with antitussive and expectorant effect is prepared from at least one of foliumArtemisiae Argyi oil, daurian rhododendron oil, oleum viticis negundo, alpha-asarone, Germacrone, P-Cymene, guaiacol sulfonic acid potassium, acetylcysteine, isofraxidine, esculetin, ligustilide, stachydrine, ligustrazine, imperatorin, isoimperatorin, Praeruptorin A, Praeruptorin B, Praeruptorin C, hygrine, and Cuscohygrine. The antitussive and expectorant active ingredient is natural active ingredient, which can volatilize and transfer to the total particulate matter of the smoke at atomization temperature, enrich the smoke and enhance the mouthfeel, and at the same time is partly absorbed bythe human body, so that the low-temperature non-combustible smoking product has the function of regulating the respiratory system function to a certain extent.