The invention relates to a nicotine-oxalate compound crystal and application thereof, and belongs to the technical field of tobacco chemistry. The molecular formula of the crystal is 2(C10H15N2).C2O4.2.5(C2H2O4). The crystal belongs to a monoclinic system, the space group is C2, and the cell parameters are as follows: a = 10.8406 (15) angstroms, b = 9.8946 (9) angstroms, c = 33.102 (5) angstroms,alpha = 90.00 degrees, beta = 93.481 (13) degrees, gamma = 90.00 degrees and V = 3544.1 (8) angstroms<3>. The nicotine-oxalate compound crystal provided by the invention provides a new introduction form for nicotine of related products such as electronic cigarettes, heat-not-burn cigarettes and the like; when the crystal is used, the taste can be improved, the nicotine delivery process is influenced, and the physiological satisfaction can be continuously provided.