Abstract: A field experiment was carried out to study the effects of different nitrogen rate and ratio of base and topdressing on nitrogen uptake, accumulation, soil NO₃^- -N contents, and leaf quality and yield. The results showed that, the effects were not obvious in dry matter accumulation amounts, nitrogen content and nitrogen accumulation amounts of different treatments in early growth stage of flue-cured tobacco, reducing nitrogen application rate and basal dosage reduced nitrogen content and nitrogen accumulation amounts in the mature leaves, and reducing nitrogen application rate made soil NO₃^- -N contents in early and late growth stage of flue-cured tobacco decreased obviously. As the nitrogen increased, the reducing sugar contents and the ratio of total sugar to total plant alkaloid contents decreased, but total plant alkaloid and total nitrogen contents increased. The reducing sugar contents and the ratio of total sugar to plant alkaloid contents of the 30:70 of base and topdressing were larger than those of other treatments, the total plant alkaloid and total nitrogen contents were smaller, and the scent quality and aftertaste gained higher evaluation. The treatments of nitrogen rate 90 kg/ha, both of the 50:50 and 30:70 of base and topdressing increased economic value. Considering the yield, quality and the combined values, the best treatment was nitrogen rate 90 kg/ha with 30:70 of base: topdressing.