The reconstituted tobacco leaves(RTL) playa major part in the control of the low density and tar cigarette. Reconstituted tobacco manufactured by the papermaking process has much higher filling power than homogenized tobacco manufactured by slurry and rolling process. Fragile reconstituted tobaccos are liable to lead to small particles detrimental for filling power so they must be properly flexible. This work was conducted to determine the effect of CaCO$_3$ addition in paper-making process on the filling power and the flexibility of the reconstituted tobacco and to obtain the fundamental informations for improving the quality of domestic reconstituted tobacco. We analyzed the wood fiber species, the filler level, the fiber length, the fineness level and observed the surface of the RTL. From the obtained results, we could determine that foreign reconstituted tobacco was manufactured by blending softwood with hardwood and over 8% of calcium carbonate at the addition level. The domestic RTL has much higher fine fiber level by 23.2 % than that of foreign, so the refining treatment process and the condition must be reoptimized for the improvement of RTL quality.