The invention comprises benzoic acid, anhydrous citric acid and nicotine, wherein the benzoic acid, anhydrous citric acid and nicotine are reacted in a mass ratio of 1:0.52:23 to obtain the product; the preparation method comprises the following steps:
S1: preparing raw materials;
S2: heating reaction, pouring the raw materials into a reactor (1), heating to 100-130°C, and stirring for 50-70 minutes;
S3: cooling to room temperature, weighing, and adding propylene glycol;
S4: heating the reactor (1) to 80-100°C, stirring for 30-60 minutes;
S5: finally obtaining the product nicotine salt, and storing it at low temperature and away from light. The composition of the invention has a good taste, a weak throat hit, a smooth entrance, and low irritation, thus winning the favor of consumers. The preparation method has the advantages of precise ingredient preparation, reduces the loss of effective ingredients, ensures a more stable ratio of the finished product, reduces human errors, and ensures stable product quality.