Abstract: The conception of matter element evaluation model was briefly introduced. In order to evaluate the quality of tobacco leaf by its chemical composition, the quality grade, quality index and chemical compositions of tobacco leaf were used as matter elements, the evaluated grades and tested data were normalized to obtain the sutra field, controlled field, weighting coefficient, and degree of correlation, and establish the matter element model. The quality of several Virginia tobacco and burley tobacco samples was evaluated with the model. It was found that the model was a suitable and simple method for comprehensive evaluation of tobacco quality by its chemical composition.