This study was carried out to investigate relationship between contents of moisture and chemical components in burley tobacco after heat treatment. Initial moisture contents of burley tobacco was 32% after cutting and casing. Burely cut tobaccos were treated at various temperature(10$0^{circ}C$, 13$0^{circ}C$, 145$^{circ}C$ and 16$0^{circ}C$) and time(0, 5, 10, 15, 20 and 30 min) in mechanical convection oven. Moisture contents of burley tobacco after heat treatment were in the range of 1.9% to 18.4%. Relationship between moisture contents and total sugar, pH, total volatile base, ammonial, L value of color, nicotine, nornicotine, and $eta$-nicotyrine contents were positively correlated. Correlation between moisture contents and crude ash, ether extracts, 2,6-deoxyfructosazine, 2,5-deoxyfructosazine, a value of color, citric acid, m-xylene, ${gamma}$-butyrolactone and 5-methyl-2-furfural were negative.