The invention discloses a tobacco composite suitable for being added to dry-method recycled tobacco coating liquid and application of the composite for preparing heating non-burning cigarettes. The tobacco composite is prepared from, by mass, 5 parts of Kunming powder SM1, 2 parts of Dali pieces SP3, 5 parts of Qujing pieces SP1, 25 parts of Yuxi powder SM1, 15 parts of Changde pieces and 30 partsof Dali pieces SP1 which are matched and smashed. The raw materials of the tobacco composite are smashed to obtain a tobacco powder mixture, the tobacco powder mixture is added to the coating liquid,the recycled tobacco is prepared and obtained through a common dry method and applied to a core material for preparing the heating non-burning cigarettes, and the cigarettes are good in physical performance and meet the processing requirement of forming equipment and the adding requirement of a high-content smoking agent; the sensory quality reaches the quality standard of the heating non-burningcigarettes, the fragrance quality is good, the smoke concentration is high, the texture is fine and smooth, less impurity gas and simulation exist, the residual taste is clean, and the coordination is good.