A field experiment was conducted during 2004/2005 season in El – Maghara Research Station, about 90 Km South El-Arish city, North Sinai Governorate, Egypt to study water use efficiency of three wheat varieties (i.e. Sakha 8 , Giza 7 and Giza 69) as affected by four irrigation applied rates by means of adding 4 L/h – 8 L/h on one line and on two lines.  Statistically Split – Split plot design was used. The results revealed that grain and straw yields of wheat were increased by irrigating with drip irrigation on the two lines of laterals GR with 4 L/h application rate. Meanwhile, the variety Giza 7 was superior in grain and straw yields compared with the other two varieties. Seasonal amount of water applied for wheat crop was about 2087 m³/fed, as calculated by Penman – Montieth meteorological equation. Moreover, the highest grain yields were 2145, 2120 and 2085 Kg/fed. for Giza 7, Sakha 8 and Giza 69, respectively with the two lines of 4 L/h application rate. Water use efficiency for the three varieties expressed as Kg/m³ of water consumed was increased using (S₃ = 4 L/h on 2 lines) treatment and the highest WUE values were 1.20, 1.17 & 1.13 Kg/m³ for Giza 7, Sakha 8 and Giza 69, respectively.