To explore the water and nitrogen regulation measures for high-yield and high-efficiency of winter wheat，effects of different water and nitrogen treatments on photosynthetic rate(Pn)，stomatal conductance(Cs)，intercellular CO₂(Ci)，transpiration rate(Tr)，SPAD value and yield of winter wheat were studied under the field experiment.The results showed that the Pn and Cs of wheat flag leaves of two irrigation methods increased and the Ci first decreased and then increased with the decreased of the amount of nitrogen，when the amount of irrigation water was the same.Under micro-spraying irrigation，the recommended treatment of 20% nitrogen reduction(M80%RN)with nitrogen fertilizer had the lowest Ci，followed by the treatment of base fertilizer+water soluble fertilizer(WSF).Tr of wheat flag leaf in the micro-sprinkler irrigation treatments was increased by nitrogen fertilizer decrease and WSF treatment had the highest，while in the condition with traditional furrow irrigation it was decreased by nitrogen fertilizer decrease and farmers’ habit of applying nitrogen fertilizer(FN)had the highest.With the same nitrogen application rate，Pn and SPAD value of flag leaf in wheat decreased，and Tr，Gs and Ci were gradually increased with the irrigation decrease.Under the same nitrogen level，the yield of wheat under micro-sprinkler irrigation was close to that under traditional irrigation，but the former reduced irrigation volume by 50%.The highest yield of wheat was the treatment of WSF under micro-sprinkler irrigation.Therefore，the treatment of base fertilizer+water soluble fertilizer with 150，90 and 75 kg/hm² of N，P and K should be recommended as the best water and nitrogen control measure.