Effect of nitrogen rate with and without chance of Phosphorus and Potassium rate was investigated in a field experiment. Percentage of plant mortality after transplanting increased with N rates above 32.5kg/10a. The content of total nitrogen increased and postassium decreased slightly as the rates of applied N was increased, but the contents of total alkaloid and phosphorus were not affected at each growing stage. It was considered that the application of 17.5kg of P2O5 and 35.0kg of K2O Per 10a might be sufficient for high yield and good Quality. As the N rates being increased, the yield, value, contents of total alkaloid and total nitrogen of cured leaf increased However, the Brice per kg was not significantly different among 17.5 ~ 37.5kg / 10a of N rates. The application of 37.5kg/10a of N may be profitable for farm economy; but, the N application should be controlled 17.5~22.5kg/10a for the low nitrogen and alkaloid leaf.