In order to understand the contents of available boron of in different pH of purple soils in Jiangxi province and their effects on nutrient boron distribution laws of flue cured tobacco，the soil and tobacco samples were collected in purple soil and were then determined in 2009.The results showed that in Jiangxis purple soils，the content of available boron was abundant by 204 mg/kg，the distribution of available boron content was alkaline purple soil>neutral purple soil>acid purple soil；The concentration of boron in leaf was high by 485 mg/kg，the concentration of boron in tobacco leaf was alkaline purple soil leaf>neutral purple soil leaf>acid purple soil leaf.The concentration of boron in the upper leaf was higher than those in the lower and middle leaves in acid and neutral purple soils，but in the alkaline purple soil the concentration of boron in the middle leaf was lower than the upper and lower leaves.