The invention discloses liquid sea salt nicotine. The formula of the liquid sea salt nicotine comprises, by mass, the following components: 1, 250 to 350 parts of basic organic acid; 100 to 150 partsof alcohol-soluble organic acid; 350-450 parts of nicotine, 100-150 parts of absolute ethyl alcohol, 100-150 parts of sea salt, 100-150 parts of distilled water, 10-20 parts of menthol, 10-20 parts ofxylitol, 2-5 parts of natural sweetening agent, 50-70 parts of propylene glycol, 50-70 parts of glycerol, 1-3 parts of mint extracting solution and the like. The sea salt, the sweetening agent and various natural plant extracting solutions are added into tobacco tar, the taste of the tobacco tar smoked by a smoker can be improved, and therefore excessive stimulation of nicotine tobacco juice to the throat is reduced; citric acid, ascorbic acid and the like are added into organic acid components of the sea salt nicotine, the alcohol-soluble organic acid can increase the concentration of smoke,the basic organic acid and an acid-base value of the alcohol-soluble organic acid are matched to adjust the whole acid-base value, the smoking experience of the tobacco tar can be improved through the added natural plant extract, the smoker is assisted in relieving smoking addiction, and safety is high.