Abstract: The volatile, semi-volatile neutral components in tobacco were respectively extracted by using the simultaneous distillation and extraction method (SDE)and water steam distillation method (WSD), and determined with GC and GC/MS. The quantitative results of these neutral components were compared. The difference of the repeatability of the two methods is little. Generally, the recovery of SDE is higher than that of WSD. WSD is suitable to determine the volatile, semi-volatile neutral com ponents whose boiling points are lower. The neutral components that have wide boiling point range can be analyzed with SDE. Specifically, SDE is more suitable to determine the high boiling point neutral components than WSD. There are several advantages in the analysis of the neutral com ponents in tobacco with SDE, including simplicity, fast, saving labor and solvent. In addition, the determination of neutral components with SDE was carried out with different solvent and time to get the best analyzing conditions.