An understanding of plant nitrogen accumulation and soil nitrogen dynamics is needed to develop management practices that balance nitrogen requirements of vegetable crops with environmental protection. Field trials were conducted in 2001 and 2002 to determine the interaction of increasing rates of pre-plant nitrogen fertilizer with broccoli tissue nitrogen accumulation and soil nitrogen dynamics. Broccoli cultivars Decathlon and Captain were grown with seven rates of nitrogen (0, 50, 100, 150, 200, 300, 400 kg N ha-1) applied pre-plant as ammonium nitrate. Rate of nitrogen accumulation by the above-ground tissue biomass varied over time and among nitrogen treatments, ranging from 1 to 16 kg N ha-1 d-1. At harvest, tissue nitrogen was high, but nitrogen use efficiency was low when high rates of nitrogen were applied. Soil NO3--N content decreased from planting to harvest. At harvest, soil NO3--N increased with increasing rates of nitrogen, with the majority of NO3--N found in the top 0 to 30 cm of the soil. At 200 kg ha-1 applied nitrogen, plants recovered essentially all of the estimated available nitrogen and there appears to be little risk of nitrogen loss during the growing season. Approximately 130 kg N ha-1 was supplied by the soil during the cropping season. Soil and crop residues at harvest ranged from 96 to 330 kg N ha-1. This residual fertility poses a risk for nitrogen loss. Practical and cost-effective strategies are needed to manage residual nitrogen in the soil and crop residues to minimize loss and retain this nitrogen for subsequent crops. Key words: Brassica oleracea L. italica Plenck, nitrogen budget, nitrogen rates, nitrogen use efficiency, nutrient management