Abstract: In order to investigate the optimal mode of irrigation and nitrogen application rate for growing tobacco in western Henan, the coupling effects of different irrigation times and nitrogen application rates on dry matter accumulation, soil compaction, soil salt and economic characteristics of flue- cured tobacco were studied using split plot experiment. The results showed that both of irrigation and nitrogen fertilizer application could improve dry matter accumulation of flue- cured tobacco. Under N1 (60 kg/hm²) level, the dry matter accumulation of irrigation treatments increased by 44.41- 65.34 g/plant compared with non- irrigation treatment. Soil compaction firstly increased and then decreased. At 80 days after transplanting, the soil compaction of nitrogen fertilizer treatments was higher than that of non-irrigation treatment. At 60 days and 80 days after transplanting, the soil salt of irrigation treatments increased compared with non-irrigation treatment. Among 3 different nitrogen rates, the N2 level (90 kg/hm²) got the highest yield (1706.3 kg/hm²). Among 3 irrigation methods, the W1 level (irrigation once at fast-growing stage) got the highest yield (1683.1 kg/hm²). The output value of W1N1 (irrigation once at fast- growing stage + N 60 kg/hm²) treatment was the highest compared with other treatments, reached 30665 yuan/hm². Comprehensive analysis suggested that the combination of irrigation once at fast-growing stage with N of 60 kg/hm² was suitable for tobacco growing in western Henan.