To improve sugar yields from wheat straw (WS), response surface methodology (RSM) was adopted to optimize potassium hydroxide combined urea pretreatment and enzymatic hydrolysis of WS. Glucose and xylose yields from the pretreated WS were used as responses during the whole optimization. Potassium hydroxide concentration, time and temperature during pretreatment were found to have significant effects on sugar yields. Sugar yields could be enhanced while WS was pretreated using 45 g/L potassium hydroxide solution containing 15 g/L urea with solid to liquid ratio of 1:5 (g/mL) at 74.0 °C for 50 min. Cellulose recovery, hemicellulose recovery, and lignin removal after optimization were 98.1%, 72.6%, and 75.8%, respectively. In addition, enzyme loading, biomass loading, and reaction time during enzymatic hydrolysis also had significant effects on sugar yields. Maximal yields of glucose (610.25 mg/gds, miligram per gram dry substrate) and xylose (221.26 mg/gds) could be achieved while hydrolysis was carried out at 50 °C for 32.8 h with 141 g/L of biomass loading, 8.1 FPU/gds (filter paper activity unit per gram dry substrate) of enzyme loading and 0.4% (w/v) of polysorbate 80. The corresponding cellulose conversion and hemicellulose conversion were 97.2% and 90.4%, respectively.