Abstract: In order to improve the smoking quality of paper-making process reconstituted tobacco, a method of manufacturing laminated reconstituted tobacco was proposed.The results showed that it was feasible to manufacture the laminated reconstituted tobacco with a twin-wire paper machine, and the smoking quality of the reconstituted tobacco was comparable to the product of the same grade provided by international manufacturers.When the laminated reconstituted tobacco was included in a cigarette brand of class A at a rate of 5%, the tar delivery of the cigarette decreased by 0.7 mg/cig., and there was no perceivable impact on smoking quality.