Abstract: In order to provide theoretical and technical basis for reasonable application of nitrogen fertilizer and soil improvement of flue-cured tobacco, influence of nitrogen fertilizer combined with soil conditioner on yield, leaf-value, proportion of superior tobacco, NPK content in tobacco leaves, quality indicators content, soil available NPK content were studied through field experiment. Results showed that, no application of soil conditioner and application of soil conditioner both increased tobacco leaf yield and leaf-value with nitrogen application rate increase; average price and proportion of superior tobacco both showed a parabola change trend, which was the highest with the nitrogen application rate of 45.0 and 67.5 kg/hm₂, respectively; with the same nitrogen rate, application of soil conditioner could obtain higher yield and value of flue-cured tobacco than those without the application of soil conditioner, but when nitrogen application rate was more than 67.5 kg/hm₂, it reduced average price and proportion of superior tobacco. In dome period and mature period, no application of soil conditioner and application of soil conditioner significantly increased nitrogen, phosphorus, potassium content in leaf of flue-cured tobacco with nitrogen application rate increase. With the same nitrogen rate, compared to no application of soil conditioner, application of soil conditioner increased nitrogen, phosphorus, potassium content in leaf of flue-cured tobacco, decreased content of chlorine ion in middle leaf and upper leaf, increased available NPK amount in soil. In this experiment, under nitrogen application rate of 67.5- 90.0 kg/hm₂ combined with soil conditioner application of 30.0 kg/hm₂, the ability of soil supplied nutrient was strong, tobacco leaf quality was good, tobacco leaf yield and leaf-value were very high, which was 2487-2588 kg/hm₂ and 43538-44202 yuan/hm₂, respectively.