Mesophyll protoplasts derived from young leaves of Nicotiana rustica and N. tabacum cv Burley 21 were fused with the aid of polyethylene glycol(PEG). Cytological examination of protoplasts after PEG treatment revealed 12.8 % heterokaryocytes. After 7 weeks culture, the hybrid calli showing greenish white with a compact appearance were selected in contrast to parental type calli tinged with white or green color. The somatic hybrid plants were verified by morphological, biochemical and cyclological analysis. A heterosis effect for plant vigor and height was observed but the shape of leaves and flower characteristics were intermediate between N. tabacum and N. rutstica. The isozyme banding patterns for peroxidase of somatic hybrid lines were compared with the parent species. A number of isozyme bands derived from both parental species were found in the hybrids. Somatic hybrid plants have been successfully backcrossed to the parental N. tabacum particularly with somatic hybrid plants as female parents. These hybrid plants yielded small seeds, only few which were germinable.