Abstract: In order to further promote the development efficiency for new top flavors for cigarettes and the accurate control of flavor formulas by the tobacco industry, new top flavors for cigarettes were developed by combining GC-MS analysis technology combined with the so-called "Digital Perfumery Expert System", which is based on digital flavoring technology, cigarette flavoring theory and practical sensory evaluations. The results showed that: 1) According to the GC-MS analysis results, the imitation study of commonly used functional base samples TYXJ-A, TYXJ-B and TYXJ-C was successfully conducted using the "Fragrance Identification Subsystem" and "Fragrance Imitation Subsystem". There were no significant differences in olfactory characteristics, cigarette flavoring style characteristics, and quality characteristics between the imitated bases and the original bases. 2) The independent creation research of functional base samples CXXJ-AA, CXXJ-BB and CXXJ-CC was completed with the help of the "Flavor Creation Subsystem". The resulted bases satisfactorily met the development objectives of the new cigarette flavor. 3) By performing dosage optimization and cigarette flavoring experiments on the imitated and self-created bases, cigarette flavors suitable for the targeted new cigarette products were successfully developed, and independent control over the flavor formula for the new cigarette product was fully achieved. This method provides a novel and efficient approach for cigarette flavorists to develop cigarette flavors.