Abstract: In order to provide a theoretical basis for rational fertilization, we studied the K accumulation and distribution characteristics of flue-cured tobacco yunyan85 in Liangshan prefecture, Sichuan province. Yunyan 85 was used in soil culture and field experiment. Yield, K content, K accumulation and K distribution rate of yunyan85 were analyzed. The results showed that the K accumulation peak of yunyan85 appeared at the later vigorous growth stage and the middle leaf maturity under different K application rates. The yield, K content, K accumulation and K distribution rate of tobacco leaf increase at the first, and then decrease with the increase of K application rate. The optimum K application rate was 157 kg/ha for yunyan85. In conclusion, for yunyan85, we should properly reduce the application rate of K and increase the dressing proportion of K in the late growth stage, which can improve the K content of tobacco leaf and ensure the yield in Liangshan.