Abstract: In order to compare the differences in the transfer rates of cooling agents between electrically heated cigarettes and traditional combustible cigarettes, a gas chromatography-mass spectrometry method (GC-MS) was used to determine the contents of nine cooling agents (L-menthone, isomenthone, isopregol, DL-menthol, menthyl acetate, menthyl lactate, WS-3, WS-5 and WS-23) in cut tobacco/reconstituted tobacco and mainstream smoke of nine electrically heated cigarette samples and nine traditional cigarette samples, and the transfer rates of seven cooling agents were calculated. The results showed that:1) This method had good precision and high recovery rate, and was suitable for determining the nine cooling agents in tobacco materials and their transfer in cigarette smoke. 2) In the combustible cigarettes, the contents of cooling agents were 0.07 to 8.81 mg/g with the transfer rates from 3.80% to 49.12%. In the electrically heated cigarettes, the contents of cooling agents were 0.14 to 14.37 mg/g with the transfer rates from 4.68% to 42.53%. 3) For the traditional cigarettes, the transfer rates of cooling agents had no significant relationship with the release of cooling agents in total particulate matter (TPM) of mainstream smoke. However, for the electrically heated cigarettes, the transfer rates increased with the decrease of cooling agent addition rates. 4) In the TPM of mainstream smoke of all the samples, the release of DL-menthol ranged from 0.11 to 1.28 mg/cig with the transfer rate from 5.68% to 49.12%; the releases of the other six cooling agents were in the range of 0.01-0.19 mg/cig with the transfer rates from 3.80% to 41.67%. In general, the transfer rates of menthyl acetate, L-menthone and isopregol were higher than those of menthyl lactate, WS-3 and WS-23.