This study was carried out to investigate the transfer rate of I-menthol constituent into cigarette case and delivery rate to cigarette smoke. Test sample was used a light-type standard brand cigarette made in Korea. I-Menthol contents was measured according to A.O.A.C(1990) method by G.C and smoking conditions was a puff volume of 35$mell$ and 2.0s duration, taken once per minute to filter tipping paper plus 3mmwith 20 cigarettes. Migration rate of menthol into cigarette case had an interrelation with triacetin contents into filter and 6% triacetin level was most suitable. I-Menthol transferred to filter part from tobacco sheet by 20.2% in one month after cigarette manufacture, and the transfer was continued subsequently. Maximum menthol transfer in five months was 4.1% to foils and other packing materials and the loss outside of cigarette pack was also 3.9% below. The migration balance of menthol into cigarette pack and the delivery to cigarette smoke were the optimum condition when menthol was added at the ration of 30% in filter to 70% in the other parts into cigarette.