Low temperature is one of the major abiotic stresses limiting the productivity and geographical distribution of many important crops. To identify proteins associated with chilling stress in Nicotiana tabacum cv. bright yellow-2 (BY-2) cell suspension culture, we utilized a proteomic approach with two-dimensional electrophoresis to compare proteins from samples of treated with or without chilling treatment at 4 °C. One protein specifically more abundant in chilling treated sample was identified and designated as NtLEA7-3. Rapid amplification of cDNA ends gave rise to a full-length NtLEA7-3 cDNA with a complete open reading frame of 1267 bp, encoding a 322 amino acid polypeptide. Homology search and sequence multi-alignment demonstrated that the deduced NtLEA7-3 protein sequence shared a high identity with LEA-like proteins from other plants. Subcellular localization analysis indicated that the NtLEA7-3 was localized exclusively in the nucleus. When the gene was overexpressed in bright yellow-2 cells, the transgenic bright yellow-2 cells show more resistant to chilling stress than the wild-type cells. In addition, transgenic Arabidopsis plants overexpressing the NtLEA7-3 are much more resistant to cold, drought, and salt stresses. Interestingly, the expression of NtLEA7-3 in tobacco was not tissue-specific and induced by chilling, drought and salt stresses. All of these, taken together, suggest that NtLEA7-3 is worthwhile to elucidate the contribution of the proteins to the tolerance mechanism to chilling stress, and can be considered as a potential target for crop genetic improvement in the future.