This study was carried out to compare the change physico-chemical properties in the 10 grades of Burley leaf tobacco expanded by $CO_2$. The filling capacity of AB3T was increased from 5.44cc/g to 9.52cc/g with the expansion rate 75.0% and that of CD3W was increased from 5.57cc/g to 10.16cc/g with the expansion rate 82.4%. But the rate of cut tobacco longer than 3.36 mm decreased from 77.2% to 49.9% and from 67.3% to 41.2% in grade B1T and C1W, respectively. The contents of nicotine and total volatile base in the of expanded cut tobacco decreased 11.9% and 10.4% respectively. The contents of onganic acids, except oxalic and palmitic acid, essential oil, amino acids, nicotine, tar and ammonia contents in the cigarette smoke decreased by expansion procecs. These results suggest that expanded tobacco was very useful to make less irritative cigarettes.