Despite the results of numerous investigations conducted during the past 60 years, the use of nitrate vs. ammonium sources of nitrogen in flue-cured tobacco is still debated, particularly with the recent escalation of nitrogen prices. Three experiments were conducted from 2004-2007 to gain additional nitrogen source information and to evaluate rate recommendations. The first experiment was conducted in 2004-2006. Calcium nitrate (100% NO3-N), ammonium nitrate (50% NO3-N and 50% NH4-N), and urea ammonium nitrate (25% NO3-N and 75% NH4-N) were evaluated at 0, 22, 45, 67, and 90 kg N/ha in all years with 112 and 134 kg N/ha rates added in 2005 and 2006. In this experiment, nitrogen source did not affect yield, grade index, value, total alkaloids, total reducing sugars, or leaf color. Yield increased as nitrogen rate increased up to 67 kg/ha. Yield decreased at nitrogen rates above 90 kg/ha. A second study conducted in 2006-2007 compared 100% NH4-N from urea (with and without a nitrification inhibitor) to 100% NO3-N from calcium nitrate at two rates of application (56 kg N/ha and 78 kg N/ha). In this experiment urea and urea + nitrification inhibitor resulted in lower values per hectare than that from calcium nitrate. A third experiment was conducted in 2006-2007 to examine the response of high (NC 71) and low (K 346) yielding cultivars to five nitrogen rates (45, 56, 67, 78, and 90 kg N/ha). Optimum nitrogen rate was 78 kg N/ha for both cultivars. Results from the three studies indicate that urea-ammonium nitrate is a suitable nitrogen source and is a more economical choice than calcium nitrate. Urea should not be used as the sole nitrogen source. Existing nitrogen rate recommendations, based on depth to the argillic horizon, are applicable to current cultivars such as NC 71 and rates do not need to be adjusted based on yield potential of the cultivar.