Using small bulk curing barns, the effects of rest time (0, 24, 48, 72 h) before curing on starch content, total sugar content, and chemical compounds in middle and upper leaves of cured tobacco from North Guangdong were studied. The results showed that compared with normal curing, tobacco starch content was reduced with the rest time before curing, while total sugar content increased with the rest time. During dry-processing stage, degradation of tobacco starch and accumulation of total sugar were accelerated in middle leaves, while degradation of tobacco starch and accumulation of total sugar reduced in upper leaves. At the beginning of the curing, starch degradation in middle leaves increased with the rest time with no significant difference concerning different rest times, but when the leaves rested over 48 h, total sugar content was obviously increased, nicotine content declined, and the ratio of sugar to alkali increased; for upper leaves, when rested more than 48 h, the change of carbon compounds showed a contrast tendency compared to the middle leaves. Therefore, under North Guangdong climate conditions, its better to cure the middle and upper leaves on the day when the leaves were collected and resting over 48 h is disadvantageous for conversion and degradation of carbondyrate.