This work was carried out during 2012/ 2013 and 2013/ 2014 seasons in the Agronomy Department Experimental Farm, Agriculture Faculty, Assiut University to study the effect of irrigation levels and nitrogen fertilizer splitting on the productivity and nitrogen use efficiency of two bread wheat cultivars.Three experiments each season were done. Each experiment was subjected to three irrigation levels (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. Two treatments of nitrogen fertilizer splitting (2 and 4 times) were assigned in main - plots and the wheat cultivars (Giza-168 and Sids-1) were arranged 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 most studied traits in both seasons. Moreover, the highest mean values of grain yield (28.13 and 28.02 ardab fed^-1) and NUE (56.26 and 56.03 kg grain/kg N applied) in the first and second seasons, respectively were obtained from Sids-1 cultivar subjected to I₁ irrigation level and received nitrogen fertilizer at four splits.