Abstract: The paper aims to explore the coupling effect of nitrogen application rate and optimization of tobacco structure on the growth, yield and quality of flue-cured tobacco by using‘K326’as the material. The results showed that: the coupling of nitrogen application rate and optimization of tobacco structure could affect the growth period of flue-cured tobacco, which was beneficial to improving the harvesting maturity of upper leaves, and the agronomic characters of flue-cured tobacco were mainly related to nitrogen application rate. The economic benefit of flue-cured tobacco first increased then decreased with the increasing of nitrogen application amount, and the optimization of tobacco structure could improve the economic benefit of flue-cured tobacco. The coupling of nitrogen application rate and optimization of tobacco structure could promote the coordination of the chemical compositions of flue-cured tobacco leaves. In summary, the optimal effect could be obtained by the optimization of tobacco structure under the nitrogen application rate of 112.5 kg/hm2.