Abstract: This study aims at determining the optimum sowing depth of millet and observing the deep-sowing tolerant difference among different millet varieties under different sowing depth. The authors investigated three sowing depth (2 cm, 5 cm, 8 cm) in this study, and studied their effects on the seedling emergence rate and dry matter accumulation in‘Jingu 21’,‘Changgu 1501’and‘Changsheng 07 ’. The result showed that the seedling emergence rate decreased with the increase of sowing depth. The emergence rate of‘Changgu 1501’ was higher than that of the other two varieties at 8 cm sowing depth. The rate of dry matter accumulation of the three varieties all showed a“slow- fast- slow”model; the peak was at the grain filling stage. Dry matter accumulation of all varieties at 8 cm sowing depth was lower than that of the other two sowing depth. At this sowing depth, dry matter accumulation of‘Changgu 1501’was higher than that of the other two varieties, and the economic coefficient of‘Changgu 1501’was better. Taken together, the optimum sowing depth is 2-5 cm, ‘Changgu 1501’has better deep-sowing tolerance, and the sowing depth has significant effects on seedling emergence rate and dry matter accumulation of millet.