A theoretical and parameter base for managing okra’s water and fertilizer needs was provided by the study of the interaction between the rate of nitrogen delivery and the upper and lower limits of irrigation water on the plant’s ability to absorb nutrients. In this study，a soil pot experiment was conducted. Three kinds of irrigation levels of the 45%-55% of field capacity(FC) (W1)，35%-65%FC (W2) and 25%-75%FC (W3) and three nitrogen rates of 0 kg/hm²(N0)，110 kg/hm²(N1) and 330 kg/hm²(N2) were set up. The effects of different nitrogen application rates and irrigation levels on the growth and development，physiological response and nutrient absorption of okra were observed. The results showed that at the same nitrogen application level，the biomass of different organs，fruit yield，irrigation water productivity and the accumulation of nitrogen，phosphorus and potassium nutrients in okra were the highest in W1. At the same irrigation rate，the biomass of different organs，fruit yield，glutamine synthetase activity，irrigation water productivity and nitrogen partial productivity of okra were the highest in N1，and the difference between treatments was significant. There was a significant interaction effect between water and nitrogen. The total biomass，fruit yield，irrigation water productivity and nitrogen fertilizer bias productivity of okra were the highest in N1W1 treatment with 446.4 g，201.3 g，6.9 g/kg and 108.7 kg/kg，respectively，which were significantly higher than those of the N2W3 treatment (190.3 g，64.9 g，2.4 g/kg and 11.7 kg/kg，respectively)，which increased by 57.4%，67.8%，65.2% and 89.2%，respectively. The comprehensive analysis revealed that high nitrogen and high water treatment (N2W3) significantly decreased okra yield and water and fertilizer use efficiency. The optimal treatment for the integrated manifestation of okra yield，irrigation water productivity，and nutrient uptake was N 110 kg/hm² application and 45%-55% FC of irrigation (N1W1)，and this study can offer a theoretical foundation for enhancing the high yield cultivation of okra.