The field experiments conducted during 1979-80 and 1981-82 to study the effects of irrigation levels based on pan evaporation on concentration and uptake of nitrogen by wheat revealed that nitrogen concentration in the above ground vegetable parts decreased with time. The nitrogen concentration in plant parts viz. stem, leaf, panicle, bhusa and grain was influenced by various irrigation levels. Nitrogen concentration was decreased with the higher IW/CPE ratios and lower irrigation depth (60 mm). An uptake of nitrogen by leaf and stem was high at initial stage (60 days) and reduced at further stages of growth up to harvest. Mean uptake of nitrogen by panicle increased with increase in age of the crop. The uptake of nitrogen at advanced stages, through various plant parts was found to increase with higher IW/CPE ratios and lower irrigation depth (60 mm).