The purposes of this study are to investigate water content and treatment period in Solid Matrix Priming(SMP; method for enhanced rapid and uniform seedling emergence in tobacco seeds). The higher water content made the faster imbibition speed of tobacco seed. But the radicle emergence shorten the period of water equilibrium. The range of water content in SMP treatment within the limits of no radicle emergence of tobacco seed was 28∼32% to dry weight of tobacco seed. The rate of radicle emergence and seedling emergence was higher in water content 30% and 40% treatment plot than that in 50% and 60% treatment plot. But it was not different between SMP treatment and non-SMP treatment. In water content 40% during 9 days treatment, germinative energy was highest, and T50 and mean germination time(MGT) were the shortest. The germination speed was higher in SMP treatment than that in non-SMP treatment. It was not different on the germination rate between non-SMP treatment and SMP treatment.