Increasing wheat productivity under Egyptian conditions is one of the main targets of wheat agronomists. The yield of wheat is a function of many factors among them the cultivars and nitrogen fertilization being the most important ones. A filed experiment was carried out at Agricultural Research Station , Faculty of Agriculture , Cairo University during 2005/2006 season to evaluate the effect of nitrogen levels (0 , 50 , 75 Kg N fed^-1 ) in the form of urea on the yield , N content , harvest index% (HI%) and nitrogen use efficiency (NUE) of nine wheat cultivars (Giza 168, Sids 1, Sakha 93, Sakha 61, Gemmiza 9, Gemmiza 7, Sohag 3, Beni-Suif 1 and Beni-Suif 3). At harvest grain and straw yields were measured. Nitrogen content of grain and straw was determined. Harvest index% (HI%) and nitrogen use efficiency (NUE) were calculated.  Wheat cultivars were differed significantly in all characters , where Beni-Suif 1 gave the highest values of grain and straw yield , nitrogen content of grain and straw, HI and  NUE. Meanwhile Sakha 93 recorded the lowest values.                                           Significant differences among the tested nitrogen levels were observed among characters studied. In this respect, the highest N level compared to without N supply, on average, increased grain yield by 43 % and straw yield by 55 %, but decreased HI % by  4 % and NUE by 28 %. Nitrogen content of grain and straw increased significantly with increasing N levels.