Abstract: A method for determining menthol in cigarette and its smoke was established by n-heptadecane as an internal standard, iso-propanol as an extracting solvent, and GC with a column packed with acid silicified burden coated by 10% PEG20M+2% KOH was also used. The contents of menthol in cut tobacco, total particulate matter, filter and butt end of six brands of cigarette were determined by the method. The results showed that the menthol was completely separated with the internal standard and other components and profiles of the peaks were well. The average recovery and relative standard deviation of the method were about 100.4% and 1.98%, respectively.