In this study, ethanol extraction of cut tobacco, its UV-VIS spectrum and nicotine content of smoke were acquired in order to establish UV-VIS spectroscopy model for predicting nicotine content in cigarettes smoke. By using outer validation and t-test, the results showed that the forecasted value and measured value had no significant difference. This prediction method has advantages of high precision and can be applied to rapid determination of nicotine content in cigarettes smoke, which is very helpful in cigarette blending formulation.