The invention relates to a nicotine and xylitol chewing gum and a preparation method thereof, and belongs to the field of foods, health-care products and tobacco substitutes. The chewing gum comprises xylitol, nicotine resin salt, a lily bulb extract and a licorice root extract. According to the nicotine and xylitol chewing gum and the preparation method thereof disclosed by the invention, the xylitol and the nicotine resin salt are in synergy, so that the effect of giving up smoking is strengthened.