A FIELDexperimentwasconducted atSakhaAgric.Res. StationFarm, KafrEl-SheikhGovernorateduring the twosuccessiveseasonsof2009/2010and 2010/2011.AsplitplotdesignwithfourreplicateswasusedtoinvestigatetheeffectofsplittingtherecommendedN-fertilizerrateunder threelevelsofavailablesoilmoisturedepletionongrain and straw yields, water requirements, as well aswater useefficiency of the wheat crop. Mainplotsweredevotedtoirrigationtreatments(I1, 40%; I2, 55% and I3, 70% available soil moisture depletion, ASMD), whereas the sub-plots were assigned to splitting the recommended rate of urea fertilizer (F1, 4-equal doses, F2, 3-equal doses and F3, 2-equal doses). The results indicated that the recorded values of water consumptive use were 1645.1, 1528.0 and 1449.8 m3/fed in the first season for I1, I2 and I3, respectively. While, the corresponding values in the second season were 1682.1, 1526.3 and 1407.0 m3/fed for the same treatments, respectively. The obtained results revealed that the highest mean values of field water use efficiency (FWUE) in the first season (1.44 , 1.34 and 1.31 kg grain/m3) were recorded under I1, I2 and I3 treatments, respectively, while in the second season, the corresponding values ( 1.32, 1.24 and 1.19 kg/m3)were givenby the above-mentioned treatments, respectively. Concerning the N-fertilizer applied, the obtained results showed that the highest mean values of FWUE in the first season were 1.42, 1.37 and 1.27 kg grain / m3 for F1, F2 and F3, respectively, whereas, in the second season, the corresponding values were 1.41, 1.21 and 1.12 kg grain / m3 for the same ones. It can be concluded that the 40 % depletion of ASMD and splitting the N-fertilizer rate into 4 equal doses is the best treatment for wheat production in North Delta.