The effects of different ratios of topdressing to basal nitrogen fertilizer on potassium accumulation and distribution in tobacco plant were investigated. The results showed that potassium mainly accumulated in leaves of flue-cured tobacco, in which the potassium contents were higher than those in the root and stem. Potassium accumulation was affected by the ratios of basal to topdressing nitrogen fertilizer due to the accumulation of dry matter in different tobacco organsunder difference nitrogen treatments. Reduction of nitrogen fertilizer at transplanting was beneficial to the growth of root, absorption and accumulation of potassium. In each crop, a total of 98.09-104.57 kg·hm^-2 potassium accumulated in whole plants, and 56.51-65.48, 19.30-22.22 and 14.31-22.28 kg·hm^-2 accumulated in leaves, stems and roots, respectively. Thus, only 41.92%-44.68% of 234.00 kg·hm^-2 potassium fertilizer accumulated in tobacco plants (24.15%-27.98% in leaves), and the rest was run way or fixed in the soil.