Field experiment was conducted to study the effects of nitrogen application rates onyield，economic benefitsand nitrogen use efficiency of 2 different potato varieties，the trend of potato yield，economic benefits and nitrogenuse efficiency with nitrogen application were analyzed，and appropriate nitrogen fertilizer application rate in winterpotato production was putforward.The results showed that nitrogen application significantly increased potato yield by 32.9% to117.2%.Potato tuber number perplant，potato tuber weight perplant，tuberyield，N net income，and nitrogen fertilizer contribution rate all increased firstly and then decreased with the increase of nitrogen fertilizerapplication amount，and reached the maximum value under the N 345treatment，while the ratio of nitrogen fertilizer cost to production income，agronomic efficiency and partial productivity decreased with the increasing of nitrogen fertilizerapplication. Under the same nitrogen treatment，N net income，ratio of nitrogen cost to income，agronomic efficiency and partial productivity，and the contribution rate of Yunshu902 were all higher than those of co88.Reaction of potato yield to nitrogen fertilizer application was simulated by quadratic polynomial model analysis，the regression equation for Yunshu902 was Y=-0.272N2+182.15N+27987( F=124.15，R2=0.988 1**)and for co88 was Y=-0.2 168N2+119.28N+28807( F=24.09，R2=0.941 4).There were differences in yield，economic benefit and nitrogen fertilizer utilization rate among different potato varieties，and the optimal nitrogen application and nitrogen fertilizer requirements for producing the same amount of potato were also different.The optimal nitrogen application for Yunshu902 and co88 were 329.6 and 268.5 kg/hm²，nitrogen fertilizer requirements for producing 1 t potato were 5.64 and5.94 kg，respectively.Therefore，considering ofyield，benefit and nitrogen use efficiency synthetically，it is suggested thatthe suitable N-fertilizer for Yunshu902 should be 270～ 329.6 kg/hm²，and for Co88 should be 195～ 268.5 kg/hm².