The invention discloses a buccal cigarette with konjak as a substrate and a method for manufacturing the buccal cigarette. The buccal cigarette comprises 35-50 parts of konjak refined powder, 0.5-3 parts of nicotine, 2-5 parts of tobacco molecular distillate, 4-10 parts of gelatin, 10-20 parts of xylitol, 0-0.1 part of food coloring matters and 196-640 parts of purified water. The method includes uniformly stirring the konjak refined powder, the gelatin and the xylitol in the purified water and then adding the nicotine and the tobacco molecular distillate into the purified water; uniformly stirring the konjak refined powder, the gelatin, the xylitol, the nicotine and the tobacco molecular distillate in the purified water to obtain mixtures and then heating and cooking the mixtures; adding the food coloring matters into the mixtures after the mixtures are cooled and uniformly stirring the food coloring matters in the mixtures; injecting the mixtures in molds and releasing the mixtures from the molds to obtain the buccal cigarette with the konjak as the substrate. The buccal cigarette with the konjak as the substrate and the method have the advantages that special requirements of consumers on nicotine can be met by the buccal cigarette, the buccal cigarette is free of hazards due to second-hand smoking, and health hazards on environments and surrounding people can be prevented; the buccal cigarette is portable and is free of constraints of environments and places when the consumers take the buccal cigarette; healthcare effects of preventing hypertension and hyperlipidemia and improving obesity can be realized by the buccal cigarette with the konjak as the substrate.