Abstract: In order to facilitate the tobacco grading personnel to accurately grasp the concept of tobacco oil moistening degree, from the perspective of tobacco grading practice and according to the definition of oil content in the national standard of flue-cured tobacco (GB2635-1992), by using the sensory analysis and following the production principle of reference sample, 7 grades of reference samples of tobacco oil moistening degree were made, then, the characteristics were described and the grades were sorted. The results of statistical analysis showed that there was a strong consistency in the evaluation and ranking data of the reference samples, and there was a significant difference between the grades, indicating that the reference samples were consistent with repeatability and reproducibility, and had strong applicability.