Abstract: In order to analyze the types and contents (mass fraction) of cooling agents in tobacco materials for heated tobacco products, a gas chromatography-mass spectrometry (GC-MS) method to quantify eight cooling agents was established by optimizing sample pretreatment and chromatographic conditions. The contents of the cooling agents in reconstituted tobacco, tobacco powder and cut tobacco for heated tobacco products were analyzed. The results showed that:1) The standard curve of this method had a good linear relationship between 1.0 and 1 000.0 μg/mL with the correlation coefficients of ≥ 0.999 6. The detection limits and quantitation limits of the method were 0.25-0.54 and 0.83-1.80 μg/g, and intra-day precision and inter-day precision were 0.29%-2.60% and 0.93%-3.35%, respectively. The recoveries were 85.66%-109.36%, 96.08%-105.47% and 94.29%-104.12% at low, medium and high levels, respectively. The relative standard deviations (RSD) were ≤ 3.35%. 2) The contents of the cooling agents in reconstituted tobacco, tobacco powder and cut tobacco for heated tobacco products were 0.65-29.40, 0.15-6.23 and 0.01-3.94 mg/g (n=3) respectively, and RSDs ranged from 0.31% to 2.14%. The method is simple, rapid, sensitive, accurate, stable, reproducible, and suitable for the simultaneous detection of the eight cooling agents in different tobacco materials.