The present invention provides a reconstituted tobacco and a process for manufacturing the reconstituted tobacco. The reconstituted tobacco has a mass per unit area of 100-190 g/m 2 , a thickness of 0.13-0.18 mm and a density of 700-1400 mg/cm 3 , wherein a mass percentage of an atomization agent in the entire reconstituted tobacco is 15-30%. A combination of the mass per unit area, thickness, density and atomization content of the reconstituted tobacco of the present invention can advantageously improve the heat conduction properties of the reconstituted tobacco, and enables liquid components in the reconstituted tobacco to be controlled within a reasonable range so that a final smoke-generating body has more excellent smoke-generating effects.