The spectrophotometric determination oi reducing sugar in the tobacco leaves was carried out by employing blue tetrazolium chloride as a color developing reagent. The absorption maximum of formazan dye which is the product of the reaction between blue tetrazolium chloride and fructose was shown to be $530^{nm}$. In the fructose concentration range of 0.02mg/ml-0.14mg/ml the calibration curve was well coincided to the law of Beer-Lambert. In order to take a look at the accuracy and/or recovery rate of fructose determination, the standard fructose was added to the tobacco leaves and the concentration of this standard fructose was estimated. A tittle lower concentration of the standard fructose compared with the pure one in solution was observed. However, an excellent analytical recovery was revealed under the -2% of relative error limit. When we carried out the quantitative determination of this reducing sugar by the method of visual read-out (without using the spectrophotometer), the relative error was obtained to be $pm$10%.