This study was conducted to investigate the effect of fly ash on the yield and quality and to determine the optimum application amount of fly ash for tobacco(Nicotiana tabacum L). Two kinds of fly ash, anthracite and bituminous coal, were treated with different levels of 0, 20, 40, 60 MT/ha. Dry weights of tobacco at middle and topping growth stage were increased with application of fly ash, showing the highest dry weight at 40 MT/ha in both kinds of fly ash. It was showed that the bituminous coal had a little more effective for yield than that of anthracite. Comparing with the control, yields of tobacco applied with fly ash were significantly increased about 17.7% and 17.1% by the application of bituminous coal and anthracite, respectively. Quality of flue-cured leaves was better by application of fly ash than that of the control. The quality index was given the highest at 40 MT/ha for bituminous coal increasing by 24.6% and at 60 MT/ha fur anthracite increasing by 13.4% compared with the control. The economical efficiency considered of the yield and quality of tobacco was the highest at 40 MT/ha of bituminous. Soil pH, contents of available P2O5, organic matter, exchangeable Ca2+ and Mg2+ of soil during the growing season were increased by application of fly ash, showing more effectiveness in bituminous than that in anthracite. By the application of fly ash, the nutrients availability and the acidity of soil were reformed and they caused significantly the increase of growths yield, and quality of tobacco. By the application of lime reforming soil acidity, growth response, yields and quality of tobacco were not increased compared to the control, although the effect of reforming soil pH was remarkable, Key words : fly ash, anthracite, bituminous coal, tobacco yield, tobacco quality