The invention discloses an LC-MS/MS kit for detecting nicotine and its metabolites in saliva. The metabolites are cotinine and 3-hydroxyl cotinine. The kit includes the following reagents: two types of eluent, mixed standard liquid A, internal standard liquid B, two types of diluent, an organic solvent and quality control substance, wherein the eluent A is 0.1% v/v of a formic acid aqueous solution, the eluent B is 0.1% v/v of a formic acid methanol solution, the mixed standard liquid A is a methanol solution containing nicotine, cotinine and 3-hydroxyl cotinine, the internal standard liquid B is an internal standard solution containing deuterated cotinine, the dilute 1 is non-smoker's saliva, the diluent 2 is methanol, the organic solvent is acetonitrile, and the quality control substance is non-smoker's saliva containing nicotine, cotinine and 3-hydroxyl cotinine. The kit is high in detection sensitivity, good in specificity, accurate and simple in pretreatment process, saliva samples are convenient to collect, no wound is caused, and the kit can be used for evaluation of smoking and smoking cessation behaviors and research of environment smoke exposure degree.