In recent years，with the transformation of agricultural development mode from resource consumption to green ecology，the development of green new fertilizers has become a trend.In this study，the effects of new fertilizer polyurethane coated urea on the physiological characteristics of potato and the inorganic nitrogen content of rhizosphere soil were explored，so as to provide a basis for the rational application of new controlled-release nitrogen fertilizer in potato planting.Four treatments were set up，including no nitrogen application (U0)，conventional nitrogen application treatment (N 0.1 g/kg soil，U1)，high nitrogen treatment of common urea (N 0.3 g/kg soil，U2) and polyurethane coated urea (N 0.1 g/kg soil CRF).The results showed that nitrogen application significantly increased potato yield，and CRF treatment had obvious advantages in increasing yield.On the 20th day，U1 and CRF treatments increased the biomass of roots，stems，leaves and tubers，on the 40th day，nitrogen application significantly increased the biomass of potato，and there was no significant difference between different nitrogen application treatments，and on the 60th day，CRF treatment increased tuber biomass，leaf SPAD value，net photosynthetic rate of leaves，and root vitality to varying degrees.Compared with U1 and U2 treatments，CRF treatment significantly increased ammonium nitragen(NH4+-N) content in rhizosphere soil at 40th and 60th day，while significantly decreased nitrate nitrogen(NO^3--N) content in rhizosphere soil at 20th and 40th day.Correlation analysis showed that potato yield was significantly positively correlated with root biomass at 40 day and leaf and tuber biomass at 60 day，SPAD value，total root length and nitrogen accumulation，and polyurethane coated urea increased root biomass and stem biomass at 40 day by increasing rhizosphere NH4+-N content，and increased tuber biomass，nitrogen accumulation and SPAD value at 60 day by increasing rhizosphere NO^3--N content.