Abstract: The effects of phosphorus fertilizer rates on cell wall matter content and thickness of tobacco leaf were experimented in fields.The results indicated that with the increase of phosphorus fertilizer rates, the cellulose content in cured tobacco leaves decreased, the lignin content increased;the total cell wall matter content decreased in low phosphorus soil, while in medium phosphorus soil, which dropped at first and then rose.The contents of total cell wall matter and cellulose negatively correlated with leaf thickness in low phosphorus soil.There was significant positive correlation between phosphorus fertilizer rates and the thickness of middle and base parts of upper leaf and positive correlation between lignin content and the thickness of upper leaves.The proper thickness of middle and upper leaves was 0.12-0.14mm and 0.15-0.17mm, respectively.In Henan, the recommended phosphorus fertilizer rates for low phosphorus soil (available phosphorus <10ppm) and mediumphosphorus soil (available phosphorus was 10-25ppm) were 60-90kg/ha and 30-60kg/ha, and N:P:K were 1:1-1.5:3 and 1:0.5-1:3, respectively.