Abstract: The reconstituted tobacco sample was extracted for 5min with methanol. The supernatant was taken and filtered with organic phase membrane. GC-MS was applied to the determination of formamide in the filtrate. DB-Wax capillary chromatographic column (0.32 mm×30 m, 0.25 μm) was used for GC separation and the selected ion monitoring mode was adopted in MS determination. Linear relationship between values of peak area and mass concentration of formamide was kept in the range of 0.1-5.0 mg·L^-1, with detection limit (3S/N) of 0.01 mg·L^-1. Values of recovery found by standard addition method were in the range of 92.5%-105%, and values of intra-day RSDs (n=6) of determined values were in the range of 2.5%-3.0% with inter-day RSD (n=3) of 4.4%.