Effect of different rates of N and K on yield and yield components for MR 269 and MR 278 was conducted in Sungai Limau, Yan, Kedah during off season 2012 and main season 2012/2013. The treatment consisted of factorial combination of two rice varieties (MR269 and MR278) with 3 different rates of N and K2O (0, 100, 200 kg/ha) laid out in randomized complete block design and replicated three times. In off-season of 2012, MR 269 and MR 278 responded positively to yield performance (t/ha) when N rate was 100 kg/ha and 200 kg/ha respectively in line with the rate of K2O from 0 kg/ha to 200 kg/ha. However respond MR 269 is better than MR 278. During the main season 2012/2013, MR 269 and MR 278 showed a positive response when N rate was 200 kg/ha and 100 kg/ha but differ in the rate of K. However the main season MR 269 shows a lower yield performance compared to MR 278. These findings suggest that, MR 269 can achieve optimum yield potential at the rate of 100 kg N/ha but different of K at the rate of 200 kg K2O/ha and 100 kg K2O/ha respectively in the off-season and main season. While the MR 278, N and K2O at the rate of 200 kg/ha showed optimum yield in the off-season. Meanwhile, at the rate of 100 kg N/ha and 200kg K2O/ha in the main season can provide optimum yield.