The present invention provides a novel synergistic nutraceutical gum based chewing cum formulation for usage as nicotine resistance therapy and method of preparation thereof, said formulation comprises of sterilized dried parts, powder/extracts together with the conventional additives to form the oral intake forms, which include tablets, capsules, syrup and powders ready for suspension and mouth spray. The formulation contains of Food Rubber, PIB Talk Powder, Easter Gum, PVA, Micro Pala, Soya Oil, Triacetive, GMS,BHA , Maltitol Syrup, Sorbitol, glycerin, Mannitol , aspartame, Xylitol, Flavour, Kattaha, Tamrind Seed, Nicotine Polacrilax products.
