A comparative analysis of characteristics of domestic and foreign reconstituted tobacco based on papermaking was conducted to evaluate the quality of reconstituted tobacco and to utilize as basic data for improvement of domestic reconstituted tobacco. In the formation, which is key factor to quality and physical properties of product, foreign reconstituted tobacco has better uniform formation than those of domestic one. These result was attributed to distribution of large floc size in the domestic one unevenly. In the fiber morphology, domestic reconstituted tobacco has larger average fiber length and width than those of foreign one. They indicated that fiber morphology of domestic one will exert structural properties of paper such as formation and permeability. Tensile strength of domestic one has lower than those of foreign one by basis weight. In the air permeability, domestic one was remarkably reduced because base web was over sized. It also will affect the combustibility of reconstituted tobacco. In summary, we conclude that the physical and structural properties of domestic reconstituted tobacco result in quality deviations compared with foreign reconstituted tobacco.