The solvent extracting of the tobacco has been carried out in order to find out any effects for the removal and/or reduction of nicotine from tobacco without affecting the tobacco flavor. We have now completed the physico-chemical characterization of the solvent untreated/treated tobaccos and 2) the contents of the tar and nicotine in the smoke. The results obtained ate like followings; 1. 3% alcohol extraction reduced the total nitrogen content for the Bright by 36.4%. However, it could not reduce the sugar content. 2. Nicotine content in tobacco leaves was inversely proportional to the dipping time Essentially same results were obtained in anacidic solution and even in a solution containing both alkali and acid. 3. Derivative thermogravimetric(DTG) curves indicated test extraction was effective by removing tobacco leaf components which could decompose or volatilize between the temperature of $150^{circ}C;and;350^{circ}C$. 4. 3% alcohol extracted leaf have the substantial improvements as following; (1) bulk filling power of 10% and 24% for Burley and Bright tobacco, respectively, (2) combustibility shortening of about 3 minute and 2 minute for Burley and Bright tobaccos, respectively, (3) reduction ratio(%) of nicotine was found to be shout 61.5% and 54.5% for Burley and Bright tobacco, respectively, (4) reduction ratio (%) of tar was obtained to he about 25% and 15% for Burley and Bright tobacco, respectively.