The invention discloses a preparing method of cigarette splitting fragrance and application thereof. Carrier gas is introduced into a liquid raw material, the gas passing through the liquid raw material is introduced into a solid raw material and subjected to a temperature rising reaction, gas generated by the reaction is introduced into an adsorbing agent to obtain an adsorbing product, reaction residues are extracted with solvent and separated to obtain a solvent layer, concentration of the solvent layer and concentration of the absorbing product are adjusted respectively, and the solvent layer and the adsorbing product are the cigarette splitting fragrance. The prepared cigarette splitting fragrance can solve the problem of smoke coordination caused by common non-combustion perfuming, and fragrance of tobacco is highlighted. The preparing method of the cigarette splitting fragrance is simple, easy to operate and capable of promoting sensory quality greatly after being added into a filter tip; moreover, the raw materials of the splitting fragrance can be chosen better, and therefore the influence on the fragrance style of the cigarette from the filter tip is greater than that of a common filter tip.