[Objective]The aim was to study the effects of regulation of C/N ratio wheat straw application on tobacco nitrogen,phosphorus and potassium uptake. [Method]Effects of regulation C/N ratio wheat straw application on the flue-cured tobacco yield,output value,nitrogen,phosphorus and potassium content and cumulative uptake of the upper,middle and bottom leaf were studied by using the field plot experiments at Banqiao town,Qujing city,Yunnan Province during the 2008-2009 summer growing seasons. [Result]The results showed that the application of wheat straw alone or after C/N regulation,could significantly increase tobacco production,potassium content,the potassium and nitrogen accumulation amount of leaf,and was more conducive to the potassium uptake of tobacco leaf with wheat straw application after C/N regulation. Compared with non-straw application,the yield of tobacco increased by 6.59%,3.58%,5.98%,8.80% with application of wheat straw alone,wheat straw and vetch,wheat straw and oilseed cake,wheat straw and urea nitrogen,the potassium content in tobacco leaf increased by 3.85%,7.76%,8.82%,11.21%,respectively,the total potassium cumulative amount of leaf increased by 10.71%,11.62%,15.32% ,21.01% and the total nitrogen cumulative amount increased by 9.76%,1.22%,8.14%,14.00%. However,the differences of tobacco leaf nitrogen content among the different treatments were not significant,the phosphorus uptake of tobacco leaf decreased. [Conclusion]application of high C/N ratio wheat straw in flue-cured tobacco production,which should be concerned not only to adjust C/N ratio by adding nitrogen,but also considering additional phosphorus application.