The invention relates to a flue-cured tobacco floating seedling culture inorganic matrix which comprises the substances by volume percent: 10-50% of sand and 50-90% of pearlite. The flue-cured tobacco floating seedling culture inorganic matrix has the characteristics of being convenient in material obtain, clean and non-toxic, good in chemical stability and permeability, harmonious in proportion of water and steam, low in conductivity, simple in formulation, convenient to use and low in application cost, and being prepared by a user and immediately used after preparation. The inorganic matrix is beneficial to culturing disease-free strong seedlings, and improves the emergence rate, the sprout rate and the strong seedling rate of tobacco seedlings after being used.