The invention belongs to the technical field of tobaccos, and particularly relates to a tobacco material suitable for heating a non-combustion device and a preparing method of the tobacco material. The tobacco material is prepared from, by mass, 30-80 parts of tobacco powder, 10-30 parts of tobacco extract, 5-30 parts of polyhydric alcohols, 1-5 parts of an expanding auxiliary, 0.1-5 parts of a heat conducting material, 1-5 parts of a dispersing auxiliary and 0.1-5 parts of a natural antibacterial agent, and the water content is 8-15%. Compared with other tobacco materials for heating the non-combustion device in the prior art, the tobacco material has the obvious advantages that the smoke concentration is obviously increased, smoke release uniformity is obviously improved, the quality is more stable, and the application range is wide.