Experiment was laid out in Randomized Complete Block Design (RCBD) with three replications. In case of nitrogen the highest yield (29.99 t/ha) was recorded from N 3 and lowest (18.65 t/ha) from N 0. In case of spacing the highest yield (25.83 t/ha) was achieved from S 2 and lowest (23.0 t/ha) from S 1. For interaction effect, the highest yield (31.31 t/ha) was obtained from N 3 S 2 and lowest (16.79 t/ha) from N 0 S 1. The highest BCR value (3.88) was recorded from N 3 S 2 and lowest (2.1) from N 0 S 1. So, 150 kg/ha urea with spacing of 40 cm × 25 cm were best for growth and yield of lettuce.