In order to explore the differences of elements and combustion parameters in the flue-cured tobacco leaf, 34 samples were collected from the main tobacco production areas in China. Such samples were analyzed using ANOVA method. The results showed that there was a wide variation from the elements in flue-cured tobacco. Significant differences in sulfur, oxygen and chlorine between areas were observed. Significant differences in carbon, hydrogen, nitrogen and potassium between tobacco leaf locations were also observed. A significant difference in oxygen only existed in different cultivars. The difference in tobacco leaf combustion parameters relied on the leaf locations with a changing trend from the top to low part of a tobacco plant. The results of this study could be used to guide tobacco production and tobacco quality evaluation.