The invention discloses a method for processing reconstituted tobacco sheets by adopting a dry-process papermaking method. The method comprises the steps of crushing tobacco wastes such as tobacco particles, tobacco stems and tobacco leaf chips and raw materials such as partial low-grade tobacco leaves into tobacco powder by using a crushing machine during cigarette processing, and then performing tobacco powder spraying, glue spraying, flavoring and tobacco powder re-spraying to form the reconstituted tobacco sheets with the required thickness. The method for processing the reconstituted tobacco sheets has the advantages that the waste and the pollution of water resources are not caused, the environmental pollution is reduced, the production cost is saved and the production efficiency and the quality of tobacco products are improved.