Abstract: 【Objectives】Low K content in tobacco leaves has been one of the limiting factors for the good quality of tobacco in China, plagued the tobacco production in China. In this paper, the K absorption and utilization of flue-cured tobacco affected by potash management were studied in Liangshan City, Sichuan Province, so as to provide a scientific basis for rational fertilization of tobacco. 【Methods】 A field experiment was conducted to study the appropriate K application rate and the peak K accumulation of the tobacco cultivar Yunyan85. Based on this research, another field experiment was carried out to study the influence of potash management on yield, quality, and K accumulation and utilization efficiency of Yunyan85. 【Results】 The yield and K accumulation of flue-cured tobacco are increased firstly and then decreased with the increase of potash rates. When the K application rate was 158 kg/hm2, about 75% of the local common K rate, the yield is 2238.2 kg/hm2 and the K accumulation is 52.16 kg/hm2, which are slightly lower than the highest yield (2239.1 kg/hm2) and the highest K accumulation (53.47 kg/hm2) in the experiment. So, the K application rate can be reduced by 25% to improve the economic benefits of planting tobacco production when the available K content of soil is ≥200 mg/kg. The K accumulation shows a double-peak curve during the whole growing stage of tobacco plants, the two peaks appear at the later vigorous growth stage (50-65 days after transplanting) and middle leaf maturity stage (50-65 days after transplanting). At the K application amount of 158 kg/hm2, 15%-20% of total K fertilizer were top dressed before the later vigorous growth stage (85-95 days after transplanting) and middle leaf maturity (85-95 days after transplanting), the reduce proportion of K accumulation in tobacco leaves at the 5th and the 10th day after topdressing are reduced by 37.2-42.0 and 15.4-60.3 percent points, compared with conventional fertilization. Also the K contents in the middle and upper leaves are significant increased and reached to 3.21% and 3.37% respectively, and the K utilization efficiency is increased by 12-18 percent points. 【Conclusions】 The suitable ratio of basal and topdressing is beneficial to the quality of tobacco leaves. In this research, under the total K application rate of 158 kg/hm2, topdressing 15%-20% in the later vigorous growth stage and middle leaf maturity is expected to reduce the spillover rate of K and increase the K utilization efficiency and K content in tobacco leaves at the maturity, achieving the aim of high-yield and good quality.