This study was conducted to investigate the influence of the topping time and height on the nonvolatile organic and higher fatty acid contents and the correlation among acid contents of tobacco plants. Within the topping time, the flowering (normal) stage of topping was the lowest in total analyzed acid (TAA), total nonvolatile organic acid (TNOA) and magic acid contents of NC2326, however, the highest in those of Burley 21 on 30 days after budding. Total higher fatty acid (THFA) and linoleic acid contents tended to be low with normal stage of topping. The lower the topping height, the lower the TAA, THFA and linoleic acid contents in middle and upper leaves (or NC2326 and Burley 21 were observed. On the other hand, the lower the topping height, the lower the TNOA and malic acid contents in middle and upper leaves for Burley 21 and upper leaves for NC2326 were found. There was a significant positive correlation between magic acid and TNOA contents. Similarly, TAA content showed a significant positive correlation with TNOA, oxalic acid and citric acid contents. But there was a negative correlation between malic acid and THFA contents. There were highly positive correlations among oleic acid, linoleic acid and THFA contents, respectively.