To study the effects of different nitrogen levels on N absorption and utilization of flue-cured tobacco under high base inorganic N (70% applied as basal), a field experiment was conducted at Nanxiong in 2009. The results showed that: (1) Combination of cake fertilizer and pig manure (N = 64.5 kg/hm2; nitrogen of cake fertilizer, 42%) exhibited the strong ability of nitrogen supplying in tobacco growth period. From it, nitrate content in tobacco rhizosphere was 550 mg/kg above during 30 to 75 days after transplanting. (2) Use film mulching in the root extending stage and supplying with the same organic fertilizers, soil nitrate content at the early stage was promoted evidently under the treatment of low inorganic N (48 kg/hm2) when some of NO3--N (15.98 kg/hm2）applied as base, and nitrate content of rhizosphere amount to 1 300 mg/kg above during 30 to 50 days after transplanting, meanwhile nitrogen uptake by tobacco was not affected significantly from it. (3) Based on the same organic fertilizers, nitrate of rhizosphere was enhanced significantly by the increase of inorganic N before 75 days after tobacco transplanting. However, because the increase of nitrate loss from rhizosphere after removing film in the root extending stage, there was no significant influence on nitrate accumulation in rhizosphere from inorganic N after 75 days of transplanting. (4) In this study, both tobacco nitrogen use efficiency and nitrogen agronomic efficiency decreased drastically followed with the increase of inorganic N from 48 kg/hm2 to 168 kg/hm2. Under film mulching in the root extending stage, suitably reducing inorganic N combined with high base inorganic N (70% applied as basal) could enhance the effect of N application significantly.