Blumea balsamifera L. DC. was used as test material in this study. Salicylic acid (SA) and Methyl Jasmonate (MeJA) with different concentrations (10, 1, 0.1, 0.01 mmol/L of aqueous solution) were sprayed respectively to the leaves of different position, the control was sprayed with water. Then the contents of L–borneol and total flavonoids were determined to explore the response of leaves to different concentrations of SA and MeJA. The results showed that except for the treatment of 10 mmol/L MeJA, the content of L–borneol of the other treatments reached the maximum value at 72 h after the young leaves sprayed with MeJA. The content of L–borneol reached maximum value at 72 h (3.043 mg/g) after the mature leaves sprayed with 1.0 mmol/L MeJA, which was significantly higher than that of the control. Except for the treatment of 0.01 mmol/L MeJA, the total flavonoids of the other treatments reached the maximum value at 48 h after the young leaves sprayed with MeJA. The total flavonoids reached maximum value at 72 h (19.246 mg/g) after the old leaves treated with 1.0 mmol/L MeJA. The L–borneol contents of the treatments of mature leaves and old leaves sprayed with 0.01 mmol/L reached 2.418 and 2.034 mg/g respectively at 24 h, which were significant higher than those of the control group. Compared with other concentrations, 0.1mmol/L SA had higher total flavonoids (young leaves 6.287 mg/g，mature leaves 8.172 mg/g and old leaves 11.827 mg/g ) at 24 h. In conclusion, 1 mmol/L MeJA could effectively promote the synthesis of L–borneol and total flavonoids and 0.01 mmol/L SA was advantageous to accumulate L–borneol.