In order to understand the vertical distribution characteristics of rice straw nutrient and estimate the nutrientreturning amount of rice straw under different stubble heights，10 leading rice varieties in Jiangsu province were investigated at maturity.Rice stalks below spike were cut into 6 parts from the basal node，and the first 5 parts were in 5 cm length，marked with 0~5，5~10，10~15，15~20，20~25 and>25 cm，respectively.Panicle axis and branch from rice spikes were sampled as the seventh part.Each part of rice straw was dried and weighed，and then the nutrient contents of nitrogen(N)，phosphorus(P)and potassium(K)were measured.The results showed that the proportion of each section of straw to the whole rice straw in biomass decreased gradually in the range of 0 to 25 cm from the base.The N and P content of straw increased gradually from the top to the base of the plant，while the trend of the K content of straw decreased gradually from the top to the base.The total nutrients of N，P and K of rice straw in Jiangsu province were 16.16×104 t，2.81×104 t and 30.21×104 t，respectively.When the stubble height left in field was 15 cm，the nutrient return of N，P and K were 6.02×104 t，1.43×104 t and 6.78×104 t，respectively.The nutrientreturning amount of rice straw was estimated according to the grain yield and stubble height of rice.Meanwhile，the fertilizer management strategy should be made scientifically combing with other conditions.