Abstract: After drying, crushing and sieving, 0.1 g of the heat not burning cigarette sample was placed in a conical flask, 0.05 mol·L^-1 hydrochloric acid solution of 50 mL was added to extract for 20 min with ultrasonic. After centrifugation, 5 mL of supernatant was diluted to 50 mL with water for determination of Ca and Na by flame atomic absorption spectrometry (FAAS), and 1 mL of supernatant was diluted to 100 mL with water for determination of K and Mg by FAAS. As found by results, linear relationships between absorbance and mass concentration of the 4 elements were kept in certain ranges, with detection limits (3s/k) of K, Ca, Na, Mg of 0.50, 0.08, 0.02, 0.02 mg·kg^-1; 6 parallel determinations and 3 concentration levels of spike recovery tests were made on actual samples, RSDs (n=6) of the determined values were less than 5.0%, giving results of recovery in the range of 90.0%-104%. The proposed method was used for the analysis of 5 samples,which were prepared by paper-making method, slurry method, rolling method and air-laid method, and the contents of the 4 elements in the samples prepared by different methods were quite different.