Using“Yunyan 87”as testmaterials，field experiment was conducted to study the effects of application ofnitrogen，phosphorus and potassium on tobaccogrowth，nutrient absorption and use efficiency by 4 levels of nitrogen and2 levels of phosphorus and potassium.The result showed that:with the increasing of nitrogen application rate，the drymatter，nitrogen，phosphorus and potassium accumulation in tobacco plants and various parts were firstly increasing and then decreasing and all indexes above reached a maximum at 90 kg/hm²of nitrogen application.The effects of nitrogen， phosphorus and potassium nutrients on dry matter accumulation and distribution and nutrient uptake of tobacco plants were inthe decreasing order:phosphorus>nitrogen>potassium.The partial productivity of nitrogen fertilizer was fitted to the law of “diminishing returns”.The apparent utilization rate and the agronomic efficiency of nitrogen fertilizer were firstly increasingand then decreasing with the amount of nitrogenincreasing，and this two indexes above reached the maximum at 90 kg/hm²of nitrogen application.The maximum accumulation rate ofN，P，K appeared at71，59，69 d after transplanting.Thenitrogen fertilization producing the highest yield(1 969.4 kg/hm²)was 79.5 kg/hm²；the nitrogen fertilization resulting in thebest economic benefits(1 956.1 kg/hm²)was 69.5 kg/hm².To produce 100 kg tobaccoleaf，the required amounts ofN，P，K were5.1，0.9，8.1kg，respectively.The soil nutrient content was high inLuzhou.Considering the effects of applicationnitrogen fertilizer on tobacco drymatter，nitrogen use efficiency and tobaccoprice，the recommendation application rate ofnitrogen fertilizer was 69.5～ 79.5 kg/hm².