In order to determine the best application level of nitrogen fertilizer for flue-cured tobacco (Nicotiana tabacum)in the tobacco-planting area of Fuxian Lake，a field experiment was implemented to study the effects of different nitrogen levels (N0:0 kg/hm²，N60:60 kg/hm²，N75:75 kg/hm²，N90:90 kg/hm²，N105:105 kg/hm²) on the growth and development，nitrogen absorption and utilization，yield and quality and nitrogen use efficiency of flue-cured tobacco in the tobacco-planting area of Fuxian Lake.The results showed that nitrogen application significantly increased the nitrogen accumulation of flue-cured tobacco roots，stems，leaves and tobacco plants，and the nitrogen accumulation of flue-cured tobacco increased with the increase of nitrogen application level.The nitrogen use efficiency of N75 treatment was the highest，which was 26.95%.Nitrogen partial productivity decreased significantly with the increase of nitrogen application level(P<0.05).The plant height，stem diameter，leaf length，leaf width，pitch and the number of effective leaves of tobacco increased significantly with the increase of nitrogen application level.Nitrogen application promoted the plant growth and development of flue-cured tobacco，and the yield of tobacco increased with the increase of nitrogen application level.Compared with N0 treatment，the yield of tobacco was increased by 3.02% ～ 13.87%.With the increase of nitrogen application levels，the proportion of top and middle quality of flue-cured tobacco，output value and average price was increased initially and then decreased.Among the nitrogen application levels，the effect of treatment 75 kg/hm² nitrogen application was the best for the proportion of top quality and the proportion of upper middle quality of flue-cured tobacco and the output value of fluecured tobacco.The content and proportion of chemical components of tobacco with nitrogen application levels between 75 ～ 105 kg/hm² were coordinated，which was beneficial to the production of high-quality tobacco leaves.Considering the main agronomic and economic characters，nitrogen use efficiency，yield and quality of flue-cured tobacco，in order to reach the suitable yield and high quality of flue-cured tobacco in the tobacco-planting area of Fuxian Lake under current experimental conditions，the nitrogen application level of N75 treatment (75 kg/hm²) was appropriate.