The analysis of tobacco constituent with near infrared spectroscopy was a rapid and accurate technique.The effect of sample handling,chemical analysis as well as data processing methods were investigated with regards to the performance of the near infrared spectroscopy in determination of tobacco constituents.The analysis parameters were: range of samples for calibration;water content and granularity of sample;error relating to chemical analysis;sample loading and test condition;pretreatment method for NIR spectrum;regression method for calibration.In order to obtain reliable results,it was advisable to take these variables into consideration when NIR model was established for the estimation of the ingredients of tobacco.