The work aims to investigate the effect of tipping paper of different materials and laser punching parameters on the cigarette made by online laser punching. The punching microstructure of cigarette sample was detected by scanning electron microscope, including the surface shape of paper, the size of punching and hole spacing. The differences in physical indexes and smoke indexes of cigarette sample made by corresponding tipping paper were studied and the correlation was explored. Laser punching pulse duration and hole number had great effect on the micro-morphology of laser punching. The punching pulse duration and the number of holes had a linear negative correlation with the cigarette draw resistance and a linear positive correlation with the total ventilation rate. The size and spacing of tipping paper of different materials were obviously different, and the morphology of single hole was also different. Different materials had little effect on physical indexes of cigarette, but had a certain effect on the smoke indexes. The high quality of single hole was beneficial to improving the stability of physical indexes and smoke indexes of cigarette. The application effect of online laser punching of tipping paper of different materials is different, but the material of tipping paper can be selected according to the design of cigarette.