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Abstract. Raising nitrogen utilization efficiency could not only cut the fertilizer costs, but also reduce the N loss and residual, which benefits a lot to agricultural production and environmental protection. In this experiment, the 15N tracing technique was employed in order to clear the accumulation and whereabouts of fertilizer N in flue-cured tobacco plants, besides, the tobaccos were treated by six different water-nitrogen modes, for the sake of finding out the best design with the highest nitrogen utilization efficiency. The results showed that more N application contributed to more fertilizer N accumulation, also increased the content of total N; Excess irrigation restrained the tobacco plants' absorption of fertilizer N, ultimately leading to the low utilization efficiency of nitrogen fertilizer; After apex pruning, the N offering ability of the soil was much stronger than that of nitrogen fertilizer, and the fertilizer N accounts a relatively small part for the total N in tobacco plants, the highest nitrogen utilization efficiency was 24.16%, recorded in the design of 800mm irrigation amount and 6g/plant pure N application(T2), Meanwhile, the agronomic characters and crop yield was observed, tobaccos in T2 design performed better than the average level of field-cultivated tobaccos, the conclusions could be obtained that T2 design was preferable, which achieved the highest nitrogen utilization efficiency when ensured the normal growth and good harvest of flue-cured tobacco.