In order to provide a scientific basis for processing paper-making process reconstituted tobacco in cigarette brand “Huang Shan”, synchronous processing and preprocessing were compared from the views of process flow, stableness of tobacco temperature and moisture content, uniformity of tobacco blending and casing, physicochemical index and sensory quality. The results showed that: 1) Synchronous processing was simple in process flow, convenient in operation, facile in production organization and low in capital investment. However, it had some shortcomings, the moisture content of the processed tobacco was less stable and blending and casing less uniform than that in preprocessing. 2) Comparing with synchronous process, there was no significant difference in the physical indexes and sensory quality of cigarette and the routine chemical components in cut tobacco after preprocessing, the intra-batch stability of tar, nicotine and carbon monoxide deliveries in cigarette smoke improved slightly.