An experiment with the tobacco plant was conducted in the pots. A sandy humic soil was used with 2 levels of pH, 3.5 and 5.8 with 2 kinds of anions, Cl as $NH_4Cl$ and $SO_4$ as $(NH_4)_2SO_4$, and with 4 levels of pF, 1.5, 2.0, 2.5, and 3.5. The pH-treatment created different N-forms; $NH_4$ at low pH(3.5) and $NO_3$ at high pH (5.8). The results are summarized as follows: 1. At low pH (3.5) with high concentration of $NH_4$ given as $NH_4Cl$, the high content of $NH_4$ and Cl in tobacco resulted in plants suffering from $NH_4$ and Cl toxicity as well as Mn toxicity. As a result of these toxicity, an extremly abnormal growth of tobacco was clearly appeared. In the tobacco grown at low pH with $NH_4$ given as $(NH_4)_2SO_4$, a large amount of the $NH_4$ uptake developed Mg and Ca deficiencies. $NH_4-N$, which had been applied to the soil of high pH (5.8), was almost completely transformed into $NO_3-N$ by nitrification and, on this low acidic soil, the plants were all healthy regardless of Cl or $SO_4$ added together with $NH_4-N$. However, dry matter production was higher and maturity faster when $SO_4$ was used as anion than when Cl was used. 2. High moisture content in soil, to some extent, is necessary for a good development and growth of the tobacco plant. Phosphate uptake seemed to be limited at higher moisture stress. The dry matter yield of tops and roots of tobacco were in the order of pF 1.8 > 2.1 > 2.6 > 3.6, respectively. 3. Data of chemical analysis and dry matter yields of tops and roots showed that the tobacco plant followed the normal (C-A) concept. In the normal growth of plants, the carboxylate content of tops was quite comparable to the estimated (C-A) values. If $NH_4$ content of plants remains in quite high quantities, it must be analysed and taken into consideration for the (C-A) calculation. Al is not transported toward tops in toxic amounts due to its high immobility, it mostly stay in or on the roots, probably due to precipitation as a aolt. When Al is present in high quantities, it has to be considered into the (C-A) calculation.