Abstract: Maturity stage is subcritical period of water demand in flue-cured tobacco. The study was to analysis responses of matter accumulation and tobacco yield to different soil moisture regimes at maturity stage in field. The results showed that: prolonged soil drought at maturity stage was not conducive to the growth of tobacco plant; however, there was no significant difference in tobacco plant growing for re-watering after drought; significant difference was not found in effects of soil moisture regimes on stem perimeter and root volume. Prolonged drought at maturity stage was not conducive to improving biomass of root, stem and leaf, and conducive to root growth by increasing re-watering frequency after soil drought in tobacco; prolonged soil drought significantly reduced dry matter accumulation of tobacco plant, otherwise, re-watering would improve dry matter accumulation, but biomass of tobacco plant was still less than the full irrigation treatment. For prolonged drought at maturity stage, yield of flue-cured tobacco was reduced by 9.70%; nonetheless, for twice re-watering after soil drought tobacco yield was only decreased by 1.80%, proportion of high grade tobacco increased by 2.88% compared with the control treatment (relative soil moisture content of 70% to 75%), while production value per the unit area only decreased by 1.09%. To some degree, soil water stress at maturity stage limited the growth of tobacco plant, even though re-watering after soil drought; still, tobacco yield and production value was reduced a little.