To explore the effect of removing some leaves for the second time after topping on the grade and leave position structure, yield and quality of flue–cured tobacco in high altitude (2 000–2 400 m) tobacco–planting area, with tobacco cultivar Yunyan 87 as material, field experiments of removing 1–3 lower leaves and 1–4 upper leaves again after topping were conducted in Yanyuan county prefecture, Sichuan province. The economic characters, leave position structure, chemical composition, appearance and sensory quality of tobacco leaf were considered comprehensively .The result showed that: When some leaves were removed for the second time after topping, the yield and output value of flue–cured tobacco came down，the economic characters, the proportion of the first–class leaves and middle leaves of flue–cured tobacco increased obviously. Three top leaves being removed properly were good for the economic characters，the proportion of middle leaves of flue–cured tobacco and the aroma and taste of upper leaves. If the top leaves were put off removing, the proportion of middle leaves increased obviously. If the top leaves were given up picking, the proportion of first–class leaves increased more obviously. Upper leaves removed on the 15th day after topping and 1 lower leave removed by topping is good for optimizing the structure of flue–cured tobacco in Yanyuan high altitude tobacco–planting areas.