The invention provides a preparation method and application of green tea essence for cigarette dropping pills. The preparation method of the green tea essence comprises the steps that a green tea aroma component in green tea is extracted through supercritical fluid, olive oil is added to so as to fully dissolve the green tea aroma component, and after filtering, a first component is obtained; an ethanol solution and citric acid are added to the green tea obtained after supercritical fluid extraction for reflux extraction twice, filter liquors are combined, decompressing concentration is conducted, and then a second component 2 is obtained; Span80 is added to the first component, so that a phase A is obtained; the second component, water, glycerol, Tween80 and carbomer are evenly stirred, so that a phase B is obtained; the phase A and the phase B are heated respectively, the phase A is slowly added to the phase B for homogenization, after the pH value is added, a vitamin C aqueous solution is added, and then the green tea essence for the cigarette dropping pills is obtained. The prepared green tea fragrance is of an oil-in-water system, the active component, tea polyphenol, of the green tea is added to the water phase, and the potential toxic and side effects of a compound are avoided; and no off-odor exists, and when applied to cigarette filter tips, the green tea essence has the anti-oxidation function and can remove free radicals in smoke.