The invention discloses a low-temperature atomizing tobacco flavor and application thereof. The low-temperature atomizing tobacco flavor comprises the following components by mass percentage: 18-30% of composite tobacco reactant, 0. 05-0.1% of flavor precursor, 10-15% of tobacco flavor and 55-70% of mouth feel improver. The application of low-temperature atomized tobacco flavor comprises mixing the low-temperature atomized tobacco flavor and tobacco stem concentrate according to a weight ratio of 5-7: 2-4, coating the mixture as a coating liquid on the base of papermaking fiber sheet, and drying to obtain low-temperature atomized tobacco sheet. A low-temperature atomizing tobacco sheet hAs the beneficial effects of sufficient smoke, strong tobacco aroma, improve throat dryness and irritation, and the like.