Pot experiment was conducted to find out the effect of decomposing degree of rice straw on growth characteristics of flue-cured tobacco, NC82. Tobacco growth was hindered by fresh straw of rice application. Generally, it was known that if organic matter of high Carbon/Nitrogen ratio had applied in soil, there was temporary nitrogen deficiency in plant caused by soil microorganism utilized nitrogen contained organic matter. In pot experiment, it was supposed that tobacco growth hindered by fresh straw of rice application was not nitrogen deficiency by soil microorganism, but gas toxicity by fresh straw of rice application.