Hydroponic cultures were conducted to investigate the tolerance and accumulation of cadmium (Cd) between two varieties of N. tabacum L., ‘MS-Yunyan87’ and ‘MS-K326’. The effect of Cd and abscisic acid (ABA) on growth and Cd accumulation in tobacco seedlings was also investigated. A significant decrease in the dry weight, net photosynthetic rate, stomatal conductance, intercellular CO₂ concentration and transpiration rate was found in two varieties of N. tabacum L. The dry weight of ‘MS-K326’ was higher than that of ‘MS-Yunyan87’ when exposed to 50 µmol•L^-1 Cd. With the same treatment, net photosynthetic rate, stomatal conductance, intercellular CO₂ concentration and Cd accumulation in shoots of ‘MS-K326’ were higher than those of ‘MS-Yunyan87’. The Cd concentration in shoots and roots of two varieties of N. tabacum L. increased with the increasing Cd treatment concentration. In all treatments, Cd concentrations were higher in the roots than that in the shoots. In the presence of 50 µmol•L^-1 CdCl₂, exogenous ABA treatment increased the concentration in roots, reduced Cd concentration in shoots and the transport of Cd to the shoots from root. The percentage of shoot/total Cd content showed a significant relationship with the transpiration rate.