With the development of the methods of planting in frame and isotope tracer technique, the absorption and distribution of N nutrients of the main variety Longjiang 911 of flue - eured tobaeeo of Heilongjiang province were eondueted. The results showed that the N aceumulations of flue - eured tobaeeo increased as the order of bottom leaves, topping leaves, middle leaves; on the eontrary, the proportion of fertilizer N absorbed by flue- cured tobaeeo increased as topping, middle, bottom leaves; the ratio of feltilizer N into tobacco leaves was highest in seedling stage and decreased gradually with the extension of growing period, but there were small differenees from budding to mature period by 5% level of statisties result, ^15N tracer showed that after the application of ^15N fertilizer in soil 39%- 53% of total N was utilized; 22%-41% lost; 20%- 37% residued in soil.