Abstract: In order to reduce nicotine content in upper leaves and determine suitable application rates of nitrogen, the field experiments on effects of nitrogen rates on yield, quality and nicotine content of main flue-cured tobacco cv. K326 and Yunyan 85 grown in southeast tobacco growing areas were conducted. The results showed that nicotine content in tobacco leaves and proportion of upper leaves were decreased by properly reducing nitrogen rates, while ensuring normal growth and development of tobacco plants, and the usability of leaves (especially the upper leaves) was improved.