In order to prepare acetate nano filter for the adsorption of nicotine/tar in tobbaco, acetate nano fiber was fabricated by elecrospining from acetate solution dissolved in acetone/DMAc(2/1). Above a critical polymer concentration($15\%$), the nano fiber was formed. The average diameter of nano fiber was decreased with the applied voltage and increased with the feeding rate. Appropriate spinning condition was considered to be $15wt\%$ polymer concentration, 11.25kV applied voltage, 0.6ml/h feeding rate, and 13-15cm TCD. Using the nano fiber, acetate nano filter was fabricated. It showed good nicotine/tar adsorption ability compared with general tobbaco filter. It was considered that the increase of surface area and the development of microporous structure in filter was much affected to the adsorption of nicotine/tar.