Abstract: In order to investigate the effect of nitrogen fertilizer rate and ratio of base and topdressing on flue-cured tobacco quality and nitrogen utilization efficiency (NUE), field experiments were conducted for three years. The results showed that reducing nitrogen fertilizer rate led to an increase in total sugar content, reducing sugar content and the ratio of total sugar to nicotine. Reduced nitrogen application also caused a decrease in nicotine content, nitrogen content, potassium content and the ratio of potassium to chlorine. Overall tobacco sensory quality was improved in the low nitrogen treatments. Reducing nitrogen rate caused reduction of total nitrogen accumulation, amount of nitrogen derived from fertilizer and soil, with a significant increase of NUE. Under the same nitrogen application rate, treatments with increased topdressing fertilizer showed increase then decrease of total sugar content, reducing sugar content and the ratio of total sugar to nicotinein the years of 2009 and 2012.Total nicotine content and nitrogen content on the other hand, showed decrease then increasewith more topdressing fertilizerin the same years. In2010, total sugar content, reducing sugar content and the ratio of total sugar to nicotine decreased with the increase of topdressing fertilizer while the total nicotine content and nitrogen content showed the opposite trend. Under the same nitrogen application rate, the treatments with 70% topdressing and 50% topdressing had the best sensory quality in 2009 and 2010respectively. In2012, the treatment with 50% topdressing ratio had the best tobacco sensory quality under the higher nitrogen application rate, but under the lower nitrogen application rate, the treatment with 50% topdressing had the best sensory quality. Increaseof topdressing nitrogen increased the NUE significantly. According to the results of three years, it could be concluded that reducing nitrogen application rate from 90 kg/hm² to 45-60 kg/hm², and increasing topdressing application to 50%-70% could increase sensory quality and NUE.