Tobacco stalks are greatly produced as annual agricultural wastes. These residues are available approximately 70,000 tons per year. This study was performed to evaluate the potentials of tobacco stalks as a new resource for reconstituent tobacco sheet. Tobacco stalk was more lignified than cereal straws, and had similar chemical constituents to hardwood. Pulping yields by cooling at 170$^{circ}C$ of dry and green tobacco stalks were 56.7% and 66.3% , respectively. Around 50$^{circ}$SR freeness level of mixed pulp was adjusted by mixing more than 10% chemical pulp9CP) in the case of dry tobacco stalk and more than 15% CP with wet one. By immersing this handsheet in extracted cooking liquors, reconsitutent sheet contained about 0.28% of nicotines could be prepared. This sheet had enough strength properties for cigarette paper making . In conclusion, it was proved that tobacco stalk could be used to produce the reconstituent tobacco sheet.