This study was carried out to investigate the effect of cultural practices on the nicotine and sugar contents in flue-cured tobacco(NC82), and the relationship between them. Significant reduction I sugar content and ratio of total sugar to nicotine(ratio, S/N) were observed with increased fertilizer, lower topping height, late transplanting and decreased application of male hydrazide(MH). Significant increases were observed in nicotine content with increased fertilizer and lower topping height. A positive correlation was found between total sugar content and plant density. A negative correlation was found between nicotine and total sugar contents for 8-years. An increase of 1.0% nicotine in the cured leaf would result in a 4.8% reduction in total sugar. The most desirable contents were 2.7% for nicotine and 19.0% for total sugar(S/N=7).