Two field experiments were conducted at El-Bostan area at Aly Mubarak experimental farm south Tahrir region, El-Beheira governorate, Egypt, during 2013/2014 and 2014/2015 to investigate the validity of two wheat cultivars (Sakha 93 and Giza 168) for growing under sprinkler irrigation in sandy soil at El-Bostan area, Also to study the effect of different nitrogen and potassium rates on the productivity of the studied wheat cultivars and their effect on nitrogen use efficiency. A split-split plot design in three replicate were used, where wheat cultivars (Giza 168 and Sakha 93) were lay in the main plots and three nitrogen fertilization levels (60, 90 and 120 kg N/fed “0.42 ha-1) were lay in sub-plot and three potassium levels (24, 36 and 48 kg K2O/fed) were distributed randomly in the sub-sub plots. Data showed that wheat cultivars Giza 168 have the highest biological, grain and straw yield than Sakha 93 as a mean values of the two growing seasons grain and straw yield for wheat cultivars Giza 168 and Sakha 93 were 2.25 and 3.64 ton/fed, and were 1.73 and 3.04 ton/fed, respectively. Total nitrogen uptake for Giza 168 was higher than Sakha 93 by 27.88 % as a mean values of the two growing seasons. Nitrogen uptake significantly affected by wheat cultivars and was higher for Giza 168 than Sakha 93 indicating that Giza 168 has higher ability to absorb nitrogen which resulted in increasing the growth (biological yield). Rising nitrogen and potassium application significantly increase nitrogen and potassium uptake by wheat cultivars for the two growing seasons 2013/2014 and 2014/2015. Nitrogen use efficiency (NUE) was significantly higher for Giza 168 than Sakha 93 and decreasing with increasing nitrogen application rates during the two growing seasons. Potassium application has significant positive effect on NUE. Nitrogen utilization efficiency (NUtE) was significantly higher for Giza 168 (48.16) than Sakha 93 (43.92) during the two growing seasons indicating that Giza 168 has a good ability to utilize their absorbed nitrogen than Sakha 93. Nitrogen application significantly increase NUtE and the relative increase as a mean values of the two growing seasons were 4.09 and 11.27 % for 90 kg N/fed and 120 kg N/fed, respectively compared to 60 kg N/fed. Increasing potassium application rate significantly increase NUtE during the two growing seasons. The interaction effect between the studied variable are not significant for the most measured and calculated parameters in the two growing seasons except for the interaction between nitrogen and potassium applications, the treatment 120 kg N/fed+48 kg K/fed with Giza 168 was higher than other treatments in the most valuable parameters (biological, grain, straw yield, harvest index, nitrogen utilization efficiency (NUtE)). The previous results conclude that under sprinkler irrigation in sandy soil at El-Bostan region, El-Behiera governorate, Egypt , wheat cultivar Giza 168 is more valuable than Sakha 93 with 120 kg N/fed and 48 kg K/fed during the growing season based on grain yield and the associated NUtE .