Near InfraRed Spectroscopy(NIRS) is a quick and accurate analytical method to measure multiple components in tobacco manufacturing process. This study was carried out to develop calibration equation of near infrared spectroscopy for the prediction of the amount of chemical components and hot water solubles(HWS) of reconstituted tobacco leaf. Calibration samples of reconstituted tobacco leaf were collected from every lot produced during one year. The calibration equation was formulated as modified partial least square regression method (MPLS) by analyzing laboratory actual values and mathematically pre-treated spectra. The accuracy of the acquired equation was confirmed with the standard error of prediction(SEP) of chemical components in reconstituted tobacco leaf samples, indicated as coefficient of determination($R^2$) and prediction error of sample unacquainted, followed by the verification of model equation of laboratory actual values and these predicted results. As a result of monitoring, the standard error of prediction(SEP) were 0.25 % for total sugar, 0.03 % for nicotine, 0.03 % for chlorine, 0.16 % for nitrate, and 0.38 % for hot water solubles. The coefficient of determination($R^2$) were 0.98 for total sugar, 0.97 for nicotine, 0.96 for chlorine, 0.98 for nitrate and 0.92 for hot water solubles. Therefore, the NIRS calibration equation can be applicable and reliable for determination of chemical components of reconstituted tobacco leaf, and NIRS analytical method could be used as a rapid and accurate quality control method.