We report a one-step synthesis of nicotine-containing nanoparticles by using a size-controllable nanofiltration technique. Nanostructures with polydimethylsiloxane (PDMS) were prepared as a biocompatible well-type polymeric carrier containing a hydrophobic and highly viscous nicotine drug through a novel spontaneous emulsification solvent diffusion method. This approach could be used for efficient dispersion of nicotine in biological systems. Our present results, together with size controllability, pave a way to new types of functional material structures for novel transdermal pharmaceuticals that contain nicotine/cotinine in nanosized structures.