Based on the tobacco growing soil in Luliang，Yunnan Province，319 soil samples and corresponding C3F tobacco leaves were analyzed by field sampling and laboratory measurement.The contents of available boron and available zinc in soil and the chemical components，polyphenols and sensory quality of tobacco leaves were analyzed to find out the suitable content range of soil available boron and zinc and to guide the regulation of micro-fertilizer nutrition of flue-cured tobacco. The result showed that:(1)The average content of soil available boron and available zinc were 0.54 and 2.74 mg·kg-1，respectively；Both had a strong spatial variation and nearly 1/3 of the proportion was at a lower level.(2)The relationship between boron and zinc in soil and tobacco leaves were positively linearly correlated，while tobacco boron increased first and then decreased with the increase of soil available zinc.The relationship between tobacco zinc and soil available boron was similar.All showed curve correlation.(3)The interaction between medium content of available boron and high content of available zinc could significantly increase the tobacco boron，zinc contents and the total amount of polyphenols and improve the sensory quality.Meanwhile，the chemical composition availability index(CCUI)of tobacco leaves had the highest performance.The total contribution rate of soil available boron，available zinc and their interaction to CCUI of tobacco leaves were 61.5%，9.0% and 29.5%，the total polyphenols were 52.9%，33.0% and 14.1%，the sensory quality were 58.7%，20.2% and 21.1%，respectively.(4)Comprehensive analysis results showed that when the soil available boron content was 0.6～0.7 mg·kg-1 and the available zinc content was 3.0～4.0 mg·kg-1，the content of tobacco boron and zinc remained high level and the intrinsic quality of the tobacco leaves was the best.