To deal with the problems existed in conventional flue-cured tobacco coated seed and concerning the reality that float system has been popularized for tobacco transplant production in China, we developed the flue-cured tobacco pellet seed specifically used for tobacco seedling production with float system. Various coating materials have been screened and 4 of them were chosen and 10 seed coating formulas were made with them for coating tobacco seed. The result of physical property test on the coated seed processed with different proportioning of the coating materials show that treatment 6 and treatment 2 were the best with regards to uniformity, dissolvable capability, luster of the coated seed.