A measurement uncertainty for analysis of volatile organic compound (benzene) in cigarette mainstream smoke was carried out. In this study one point re-calibration method was used to estimate uncertainty for benzene. The measurement uncertainty was calculated based on the uncertainty sources of each analysis step, quality appraisal sources, drift and repeatability. As a result, the concentration and expanded uncertainty of benzene in cigarette mainstream smoke were measured as $38.08{pm}4.36{mu}g/cig$. Relative uncertainty of drift and repeatability obtained were 5% and 3%, respectively.