This study was conducted at Agronomy Department Experimental Farm, Agriculture Faculty, Assiut University during 2012 / 2013 and 2013/2014 seasons to study the response of two durum wheat cultivars to irrigation levels and nitrogen fertilizer splitting. Three experiments each season were done. Each experiment was subjected to one irrigation level (100, 75 and 50 % of irrigation requirement). The experiment was laid out in Randomized Complete Block Design (RCBD) in split - plot arrangement with three replicates. Nitrogen fertilizer splitting (2 and 4 times) were arranged in main - plots and the wheat cultivars (Beni-suef 1 and Agaseed 3) were assigned in sub–plots. The obtained results showed that studied irrigation levels, nitrogen fertilizer splitting and cultivars had a significant effect on all studied traits in the two growing seasons. Here too, the first and second order interactions had a significant influence on the most studied traits in both seasons. Moreover, the highest mean values of grain yield (29.07 ardab fed^-1)  and NUE (58.13 kg grain/kg N) applied in both seasons were obtained from Beni-suef1 cultivar subjected to I₁ irrigation level and received nitrogen fertilizer at four splits.