This study was conducted to investigate the effect of the total sugar contents on chemical, smoke and sensory properties and to estimate the desirable chemical composition contents from sensory properties in flue-cured leaf tobacco. The leaves used in the study were in 2005 and in $1997{sim}2006$ crop year. Nicotine and total nitrogen contents, filling value, impact, irritation and bitterness were reduced with increasing the total sugar contents of B2O(leaf) and C2L(cutters), whereas tar and CO contents and puff number were increased. The desirable sugar contents estimated from the best overall tobacco taste of smoke were 25.9% in B2O and 26.9% in C2L. All of regression equations among total sugar/nicotine ratio, total sugar, nicotine and total nitrogen contents were significant($p{leqq}0.05$). There were no significant difference between the 4 grade(A2O, B2O, C2L, D2L) average and the whole plant(12 grade) average contents in total sugar, nicotine and total nitrogen contents. All of regression equations between the ratio of each grade content to the average content of twelve grades and stalk position[number ; from bottom(1) to top(12)] in total sugar, nicotine and total nitrogen contents were significant($p{leqq}0.05$). The estimated desirable chemical properties which based on the best overall tobacco taste were 23.2% of total sugar, 2.39% of nicotine, 9.7 of total sugar/nicotine ratio, 2.57% of total nitrogen, 1.08 of total nitrogen/nicotine ratio in average of four grades. With decrease the total sugar content from 32.0% to 24.0%, filling value was enhanced by 14.1% in average of B2O and C2L, also tar and CO contents of smoke were decreased by 13.2% and 10.5%, respectively. These results suggest that the estimated desirable chemical composition contents may be useful to produce good leaf tobacco, and to enhance filling value and to reduce tar and CO contents of smoke in flue-cured leaf tobacco.