The present invention relates to a gum composition sequentially exhibiting a change in a flavor, and to a preparation method thereof. More particularly, the preparation method of the gum composition comprises a step of adding two types of flavoring agents having different time point of dissolving and eluting a flavoring component by mastication and saliva in the mouth using the principles of a flavor delivery system. Thus, the gum composition does not exhibit a new flavor by mixing various flavors, but has a new concept of continuously and sequentially exhibiting each flavor.