In order to provide a scientific basis for reasonable application of nitrogen fertilizer in tobacco season, a field experiment was carried out to explore the responses of tobacco to N residual effect in different nitrogen application in tobaccorice rotation. A field experiment was conducted with different nitrogen application rates (0, 90, 180 and 270 kg/hm2) in rice season, and with no nitrogen application in tobacco season. The biological characters, biomass, yield, nutrient content of leaves, leaf quality of tobacco and nutrient content of soil after tobacco harvest were measured, and the economic benefits of tobacco was calculated. Results showed that the more nitrogen application in rice season, the more nitrogen residual effect in tobacco season. The height, stem diameter, maximum leaf length, maximum leaf width, number of leaf of tobacco in N270 treatment were higher than other treatment, but were lower than those of the high quality tobacco standard. The production of N180 was 1 193 kg/hm2, but was only 54% of perennial production. The value of N90 was 21 234 yuan/hm2, higher than that of N180, N270 and N0, respectively. The content of soil nitrogen nutrient were reduced after the tobacco harvest, the higher the amount of N fertilization, the more nitrogen residue in soil and nitrogen uptake of tobacco, and the stronger the residual effect of fertilizer. The conclusion showed that the nitrogen residual effect of tobacco value was higher than other treatments in N90 treatment, the nitrogen recommendation should be considered on the basis of N residual effect of rice in tobacco season.