The invention provides a buccal tablet. The buccal tablet comprises filter paper and materials encapsulated in the filter paper, wherein the materials comprise medicine materials and/or food materials. The invention further provides a preparation method of the buccal tablet. The preparation method comprises the following step: encapsulating the materials in the filter paper to obtain the buccal tablet, wherein the materials comprise medicine materials and/or food materials. According to the buccal tablet and the preparation method provided by the invention, the medicine materials and/or food materials are directly encapsulated into the filter paper as the buccal tablet, a tabletting process is not needed, a preparation method is simple and production time is short, and therefore, the buccal tablet is suitable for industrial production. The buccal tablet provided by the invention is applied to an oral cavity or a pharynx material fragrance and associated ingredients in the filter paper are gradually released, and act on the oral cavity or the pharynx through the filter paper, so that a pharmaceutical effect is brought into play until no corresponding fragrance or taste exists, and then the filter paper is discarded. Besides, after entering the mouth, the buccal tablet obtained by encapsulating the materials through the filter paper is not only quick in fragrance release, but also longer in fragrance lasting time.