Abstract: The present invention “A Molecular marker Nicotine Associated SNP 1 for identifying high or nicotine content of tobacco and its kit as well as use thereof” belongs to field of molecular biology technology. The molecular marker Nicotine Associated SNP 1 is a SNP Nitab4.5_0002539:95304 A/G at base No. 95304 of Genomic segment No. 0002539 in tobacco genome version of Nitab v4.5 Genome Scaffolds Edwards2017. The present invention can accurately identify and screen tobacco germplasm resources with high or low nicotine content, and the screened tobacco can be directly used for breeding new tobacco varieties without transgenic methods. At the same time, gene sequence where the SNP site is located can also significantly activate promoters of key enzyme genes in nicotine synthesis pathway.