To classify the inheritance of resistance to potato virus Y, crosses between susceptible flue-cured tobacco variety NC 95 and resistant variety McNair 30 were conducted. The parents, $F_1$ plants, $F_2$ populations, and haploid plants derived from anthers of $F_1$ plants were screened for a resistance of two potato virus Y strains (PVY-VB and PVY-VN) isolated in Korea. The Chi-square values for the $F_3$ populations and haploids of $F_1$ fitted 1 :3 and 1 :1 ratios of resistant to susceptible for two strains, respectively. Therefore, it was found that the resistance of McNair 30 for the potato virus Y was controlled by a single recessive gene. Moreover the resistance to two strains screened was inherited dependently.