Lysimeter experiment was conducted during winter season of -2014and 2014-2015 Kafr El-Sheikh Governorate. This study aimed to clarify the effect of soil moisture depletion (45, 60 and 75% from the available water) and nitrogen levels (zero, 75, 100 and 125% from the recommended dose) as well as their interaction on wheat yield, water and nitrogen use efficiencies. The obtained results can be summarized in; -Soil moisture depletion and nitrogen fertilizer levels interaction high significantly affected grain yield in both seasons. The highest values of grain yield (2889.60 and 2829.40 kg fed -1 in the 1 st and 2 nd season, respectively) were realized by applying the treatment of irrigation after depletion 45% from available water + 125% of N recommended dose. -The highest values of wheat straw yield (3355.19 and 3297 kg fed -1 ) were obtained under irrigation after depletion 45% from available water in the first and second season, respectively. Also the different N rates (control, 75%, 100% and 125% of N recommended dose) high significantly affected straw yield. The straw yield increased by 22.46% at N 75% , 31.61% at N 100% and 43.39% at N 125% in first season and by (18.71% at N 75% , 24.79% at N 100% and 26.26% at N 125% ) in second season, as compared to control. -The highest value of nitrogen agronomic efficiency (NAE) was obtained due to the irrigation after depletion 45% from available water + 75% of N recommended dose. The lowest value of NAE was achieved due to the irrigation after depletion 75% from available water + 125% of N recommended dose. -Apparent nitrogen recovery by wheat was high significantly affected by the interaction between soil moisture depletion and nitrogen fertilizer levels in both seasons. The highest values of apparent nitrogen recovery by wheat were realized by applying the treatment of irrigation after depletion 45% from available water + 75% of N recommended dose for both seasons. -The highest and lowest values of water use efficiency were obtained from treatments of irrigation after depletion 45% from available water and 75% from N recommended dose and irrigation after depletion 75% from available water without addition of nitrogen fertilizer in both growing seasons, respectively.