Taking the flue-cured tobacco variety K326 as material, the research conducted field experiment to study the effects of quantity of nitrogen fertilizer and plant spacing on tobacco photosynthesis, dry matter accumulation, yield and quality. The results showed that the CO2 concentration in the intercellular space was the highest in M2N2, and was the lowest M1N1, with extremely significant differences. The net photosynthetic rate was the highest in M2N2 and the lowest in M3N3. In resettling and squaring stages, with the same spacing, the weights of root dry matter were growing in different treatments upon nitrogen quantity; the weight of dry matter in stem showed irregularity; the dry matter of leaf accumulation kept slow in early and end stages, but fast in middle stage. In the same growth stage, dry matter accumulation of leaf was higher than those of stem and root, and the proportion of tobacco leaf to the whole plant was decreasing though always kept above 50%. In general, it can be concluded from yield, quality and output value that M2N2 performed the best.
