Field experiments were carried out in Zhumadian of Henan province to study the effects of different fertilization measures of K fertilizer on K utilization efficiency of fluecured tobacco and content of soil K. The results showed that under the same amount of K application, the K contents of tobacco leaves of different position increased with the proportion of base fertilizer and the frequency of topdressing increasing. The K content of upper leaves especially increased significantly, for example, the treatment of frequency at 2 or 3 times promoted by 189%～269%、350%～411% respectively than the treatment of topdressing once. The result was that K applying ability of topsoil remained a high level in the whole growth period of tobacco. Whats more, it inhibited soil K moving down and increased the total K uptake, promoted the K utilization efficiency significantly. The highest K utilization efficiency was 4548% when the ratio of basal K to topdressing K fertilizer at 3∶7 and the frequency of topdressing at 3 times.