Abstract: A pot experiment was carried out for flue cured tobacco in growth period at different levels of K and B fertilizers to study B nutrition and B K interaction Factor analysis was used to exploit the correlation structure present in the experimental data set containing 10 mineral nutrient elements in roots and leaves of flue cured tobacco in two growth periods The results showed: 1)A four factor model accounts for 92.1% of the total variation in the data The 10 elements are grouped in significant factors, that is, trace element factor, ordinary element factor, phosphorus factor and boron factor 2)The mineral nutrients distribution changes followed as locations, amounts of potassium fertilizer and their double effect There is a higher concentration distribution for Fe, Cu, Zn, Mn and B in roots ,while a higher concentration distribution for K, Ca, Mg, S and P in leaves 3)Adding amount of K fertilizer can increase proper K in leaf, inhibit Ca, Mg and S, and decrease P in leaves Adding amount of B fertilizer under a higher K level could increase the trace element nutrients in roots, however, the absorption of both P and B nutrients of tobacco would be affected by the higher K and B fertilizer levels