【Objective】The present experiment was conducted to study the effects of water-nitrogen coupling on accumulation and distribution of dry matter in flue-cured tobacco plant. 【Method】Different irrigations (normal irrigation and water stress) and nitrogen fertilizer levels (low nitrogen @ 308 mg N/kg soil， medium nitrogen @ 615 mg N/kg soil and high nitrogen @ 923 mg N/kg soil) were applied in different combinations at growing stage of flue-cured tobacco cultivar K-326 using pot culture system. 【Result】The results showed that， the treatment of medium nitrogen (615 mg N/kg soil) was favorable for increasing plant dry matter and growth of upper leaves in combination with little water stress， while its application with enough irrigation was good for growth of middle and  lower leaves. The treatment of medium nitrogen (615 mg N/kg soil) in combination with sufficient water or higher nitrogen (923 mg N/kg soil) in combination with water stress favoured accumulation of dry matter in middle leaves， while high nitrogen (923 mg N/kg soil) favoured dry matter accumulation in upper-leaves under sufficient water conditions. 【Conclusion】 The medium nitrogen (615 mg N/kg soil) application combined with sufficient water or higher nitrogen(923 mg N/kg soil) application in combination with water stress was found favourable for dry matter accumulation and increase in yields of middle and upper leaves of flue-cured tobacco.