Abstract: The quality, growth and development conditions of flue-cured tobacco seedlings prepared by plastic trays and seedbed with water or by conventional measures were analyzed, and the yield and quality of tobacco was compared. The result showed that quality of seedlings prepared by plastic trays and seedbed with water is better than that of conventional measures. After transplantation to the fields, the former seedlings grow faster, and the former botanical characters were better than that of the conventional seedlings. Measure had apparent effect on upper leaves, with about 2 additional leaves in yield. The seedlings of plastic trays and seedbed with water were obviously resistant to mosaic disease and field growth period were prolonged, so it was good for dry material formation and accumulation of leaves. Other indexes like yield, production value, price and promotion of high-rate tobacco leaves were all higher than that of conventional seedlings. The increase of production value and high-rate tobacco leaves were most drastic, and increased 25.52% and 24.15% respectively.