Two phosphorus levels (0 and 80 kg/ha.) and three nitrogen levels (0,20,40 kg/ha.) were evaluated to determine their influence on yield, certain agronomic and chemical characteristics of two flue-cured varieties (Coker-347 and special FCV Strain) at Girdjan Tobacco Station, Sulaimaniya, Iraq on a silty clay loam soil. The experiment was laid-out in split-plot design. Varieties served as the main plot, phosphorus as sub-plot and nitrogen as sub-subplot. Yield and nicotine content were increased significantly as nitrogen rate was increased. Adding 40 kg/ha of nitrogen increased the yield by + 280 kg/ha compared with control. There were significant differences between Coker -347 and special FCV Strain in the terms of yield and soluble sugars. Phosphorus had significant effect on yield and soluble sugars. Interaction between the variables was significant for yield only. Agronomic parameters which were measured (plant height, leaf number, days to flower, and leaf area) were slightly affected by the three variables.