Abstract: The study results of development of leaf tissue structure of flue-cured tobacco produced in sandy loam soil and paddy soil in wannan area showed that: soil types could affect the time to cell rapid divisional of tobacco leaf palisade tissue, but not the total cell numbers. There were not obvious difference about leaf tissue thickness caused by soil types when the mesophyll cell divided; At the early stage of mesophyll cell elongation period, palisade tissue of tobacco leaf produced in sandy loam soil rapid elongated earlier, thus the thickness ratios of both palisade tissue to leaf and palisade tissue to sponge tissue were higher in this period, and the development changes in both palisade tissue thickness and leaf thickness caused by soil types were different between stalk positions; But palisade tissue thickness of the tobacco leaf produced in paddy soil reached or surpassed the levels of which produced in sandy loam soil, and so did the leaf thickness and the sponge tissue thickness. With the leaf growing, the thickness ratios of both palisade tissue to sponge tissue and palisade tissue to leaf approximately were rising in wannan area.