In 2011 and 2012,plot experiments with the same N rate as panicle（35 kg·hm-2）were conducted to elucidate the effect of N rate as basal and tillering fertilizer（NBT）on yield and N fertilizer use efficiency.N rates as basal and tillering fertilizer were 0,30,65,85 and 115 kg·hm-2,respectively.Dry matter accumulation,N uptake,N fertilizer use efficiency and yield of rice were measured.The results showed that there were positive correlation between NBT and dry matter accumulation or N uptake before heading stage or jointing stage（P<0.05); correlations between NBT and dry matter accumulation or nitrogen accumulation after heading or from heading to maturation were explained by quadratic curve significantly(P<0.05),so too high NBT couldnt increase the dry matter accumulation and nitrogen uptake after heading.There were quadratic curve relationship between NBT and rice yield.The harvest index and N fertilizer agronomic efficiency firstly increased,then decreased with the increase of NBT.The NBT and nitrogen uptake efficiency or partial factor productivity of applied N showed an obviously negative correlation（P<0.05).Yield and N uptake was higher in the 2012 than 2011 due to higher temperature.Appropriate NBT was about 64 kg·hm-2 in the soil with medium fertility.Although rice yield didnt decreased with increase of NBT,nitrogen use efficiency was reduced because of higher N loss.Appropriate NBT was the key of high yield combined with high nitrogen efficiency.