Abstract: In order to investigate the relationships between grammage and physical properties of base-sheet of paper-making process reconstituted tobacco, the physical properties, permeability and microstructure of the base-sheet were tested via changing the grammage of base-sheet in the paper-making process. The 180 g/m² base-sheet was selected and applied to cigarette packaging after the processes of flavoring coating and laser engraving. The test results indicated that:1) When the grammage increased from 60 to 240 g/m², the tensile index, tensile strength and stiffness of base-sheet increased gradually, the surface quality of base-sheet improved obviously, meantime, more pores formed inside the base-sheet, it was beneficial to its absorption to liquid. 2) The optimal flavoring coating rate for the selected 180 g/m² base-sheet was 40 g/m², the flavoring coated base-sheet was engraved by laser, then used as a cover liner of cigarette tin to promote the luxurious tastes of the contents and offer an additional open aroma.