Abstract: In order to investigate the quantity and quality status of soil organic matter in tobacco-growing areas of Xiangxi autonomous region and Yongzhou region of Hunan Province, the distribution characteristics of soil organic matter and its active ingredients in two typical tobacco-growing regions have been studied by using the field investigation and statistic analysis methods. The results showed that the content of soil organic matter in the tobacco-growing soil of Xiangxi autonomous region and Yongzhou region is relatively high and with a relatively large spatial variability. The average content of soil organic matter and soil active organic matter reached 28.55 and 6.25 g/kg respectively in Xiangxi tobacco-growing areas, with 66.18% of the soils having soil organic matter contents at appropriate and high levels. The average content of soil organic matter and soil active organic matter reached 42.3 and 7.80 g/kg respectively in Yongzhou tobacco-growing areas, with and 70.1% of the soils having soil organic matter contents at high and very high levels. Soil organic matter was positively linearly related to the content of active organic matter, and showed the greatest correlation with soil total nitrogen and alkaline hydrolysis nitrogen. According to the characteristics of soil organic matter distribution, organic fertilizers and nitrogen fertilizer should be rationally regulated in these tobacco growing areas.