It is necessary topping for flue-cured tobacco during growth period, because it could change flue-cured tobacco from reproductive growth to vegetative growth, which is beneficial to accumulation of nutrient in tobacco leaves, and improve yield and quality of tobacco leaves. Three different levels of topping treatment were applied to Kunming flue-cured tobacco, the content changes of starch, total sugar and reducing sugar in leaves were analyzed and the middle tobacco leaves were evaluated by smoking test. The resuhs showed that when the number of leaves remained was around 23, less increment i...