The invention relates to a preparation method of a cigarette absorption type flavor compensation material, which belongs to the technical field of cigarette auxiliary materials, in particular to an absorption filter material added in cigarette filters and the preparation method for realizing the functions of flavor enhancement and moisture retention of the material. The preparation method comprises the following steps: a) selecting materials: selecting cellulose acetate with water content of above 4%; b) mixing a dissolving agent with a moisture retention agent according to the proportion, adding onto the cellulose acetate, uniformly stirring, hermetically storing for 1-12h under normal temperature and normal pressure, and obtaining cellulose acetate solution; c) adding an appropriate amount of porous absorption filler and surface material into the cellulose acetate solution prepared in b), uniformly mixing, preparing a soft material which can be gripped into a group and be scattered by light touch, and hermetically preserving for 1-12h; and d) preparing the soft material prepared in the step c) into pellets of 20-60 meshes, quickly drying and obtaining an absorption type base material. The cigarette absorption type flavor compensation material prepared by the preparation method of the cigarette absorption type flavor compensation material can directly transfer characteristic flavor, moisture and pharmacological active ingredients of plant material into smoke.