In order to understand the transfer, transformation and accumulation of sulfur and to guide the rational application of sulfur fertilizers in the two largest types of soils in Henan Province, the contents of total sulfur, organic sulfur, inorganic sulfur and available sulfur were determined in the upper (0-20 cm), middle (20-40 cm) and lower (40-60 cm) layers in tobacco-planting fields of yellow cinnamon soil and fluvo-aquic soil before pre-transplanting, at the stages of rosette and budding and after-harvest of tobacco. The results showed that:1) At the rosette stage, the concentrations of all sulfur forms decreased in the upper layer but increased in the middle and lower layers of yellow cinnamon soil; the concentrations of all sulfur forms increased in the upper and middle layers but decreased in the lower layer of fluvo-aquic soil. At the budding stage, the concentrations of inorganic and available sulfur decreased in the middle layer of yellow cinnamon soil, while in fluvo-aquic soil, the concentrations of all sulfur forms decreased in the middle layer and the concentrations of inorganic and available sulfur decreased in the lower layer. After harvest, the concentrations of inorganic and available sulfur decreased in the middle and lower layers of yellow cinnamon soil, while the concentrations of inorganic and available sulfur increased but the concentration of organic sulfur deceased in all layers of fluvo-aquic soil. 2) In the tobacco-planting fields of yellow cinnamon soil and fluvo-aquic soil, the accumulation of total sulfur in tobacco was about 25.35% and 11.84% of the local sulfur fertilizer application amount at the budding stage, respectively. Compared with pre-transplanting, all sulfur forms accumulated greatly in all layers of yellow cinnamon soil; the content of organic sulfur slightly reduced (-10.21 mg/kg) in the upper layer of fluvo-aquic soil, but the content of inorganic and available sulfur increased significantly (+175.11 mg/kg and +174.99 mg/kg, respectively), and the contents of all sulfur forms increased significantly in the middle layer of soil, the contents of organic sulfur and total sulfur decreased but the contents of inorganic and available sulfur increased in the lower layer of soil. In summary, the applied amount of sulfur fertilizer is greater than the demand of tobacco in the test sites of yellow cinnamon soil and fluvo-aquic soil. However, due to the weak transfer ability and strong conversion ability of sulfur to organic sulfur in yellow cinnamon soil, sulfur is easily accumulated in all soil layers; while the excessive sulfur in fluvo-aquic soil may be easier to transfer and lose by leaching, it is more likely to pollute other soils, surface and groundwater. Therefore, the applied amount of sulfur fertilizer should be reduced, and in the tobacco-planting fields of fluvo-aquic soil, basal fertilizer amount should be reduced, topdressing times should be increased, the fertilization depth should be reduced in order to reduce the accumulation and leaching of soil sulfur, and thereby to reduce soil non-point source pollution.