Sugar alcohols are used generally and widely as sweeteners and humectants in the food industry. On the other hand, it is known that some sugar alcohols are present in tobacco leaf and tobacco products such as cigarettes. However, there is no method for simultaneous determination of nine sugar alcohols (erythritol, xylitol, pinitol, sorbitol, mannitol, myo-inositol, maltitol, lactitol, palatinit) in cut filler. The purpose of this study was to develop a new method for simultaneous determination of these nine sugar alcohols in cut filler of cigarettes. The sugar alcohols were extracted with ultrapure water, and the water extract was then ultrafiltrated and the ultrafiltrate diluted by a factor of 100 with a water-acetonitrile mixture (2:8, v/v). Subsequently they were analysed by the liquid chromatography coupled with tandem mass spectrometry (LC-MS/MS) in order to obtain highly selective analytical results. The results showed that the nine sugar alcohols had good correlation coefficients (R² > 0.999), limits of detection were approximately 20 µg/g and good average recovery rates (addition concentration of 100 µg/g) ranged from 98 % to 115 % with relative standard deviation from 2.4 % to 13.3 %. Consequently, this method had high selectivity and good linearity and reproducibility for simultaneous determination of the nine sugar alcohols in cut filler. Furthermore, sugar alcohols in cut filler of reference cigarettes (3R4F, CM8) and some commercial cigarettes were analysed by this method. The results showed that certain sugar alcohols existed in the reference cigarettes and the commercial cigarettes tested.