Abstract: In order to design the low tar cigarettes, the relationship between smoking quality and nicotine/tar ratio of Virginia-type cigarette was analyzed. Two grades of cigarette (grade A and B)were compared. The results showed that there was a positive linear correlation between the smoking quality and ratio of nicotine to tar. The average values of the ratio for grade A and B cigarettes were 0.073 8 and 0.059 2, respectively. The average nicotine/tar ratio of low-mid tar cigarettes was 0.073 5 close to grade A cigarettes. It was vital to pay attention to the nicotine/tar ratio while designing low tar cigarette.