In this study, the optimal pattern for water-phosphorus coupling and its influences on Nitrogen (N), Phosphorus (P) and Potassium (K) uptake and accumulation of flue-cured tobacco were studied, which provided scientific basis for the rational use of water-fertilizer resources in Qiandongnan prefecture tobacco land, Guizhou province. Three irrigation rates:0.50 L/plant (W₁), 1.00 L/plant (W₂) and 2.00 L/plant (W₃), and three P fertilizer application rates:32 kg/hm² (P₁), 64 kg/hm² (P₂) and 96 kg/hm² (P₃) were set in this field plot experiment. The results showed that, at the same P application rate, N, P and K uptake and accumulation of tobacco plant were significantly increased by irrigation. The order of N, P and K uptake and accumulation of each treatment was as follows:W₃P_i > W₂P_i > W₁P_i > CK_i (i=1 or 2 or 3). At the same water irrigation level, N, P and K uptake and accumulation of tobacco plant increased as P application rates increased. The P application rate of 96 kg/hm² was beneficial for N, P and K uptake and accumulation. The order of N, P and K uptake and accumulation was as follows:W_iP₃ > W_iP₂ > W_iP₁. Under high P application treatment, irrigation rate of 1.00~2.00 L/plant, N, P and K uptake and accumulation were not significantly different between W₃P₃ and W₂P₃ treatment. The K uptake and accumulation of tobacco plant, leaf, stem and root were higher than N and P. The order of N, P and K distributed in root, stem and leaf was as follows:leaf > sti > root. The N, P and K uptake, accumulation and accumulation intensities of tobacco plant were different at different growth stages. Nutrients uptake and accumulation of tobacco plant occurred mainly at tobacco leaf and vigorous growth stages. The P application rate of 96 kg/hm² and irrigation rate of 1.00~2.00 L/plant were suitable for N, P and K uptake and accumulation of tobacco plant. The optimal application rates of N, P and K fertilizers and water and phosphorus coupling should be paid attention to adjust in fertilizer application of tobacco.