This study was conducted in a laboratory with the aim of evaluating zinc absorption, transport, and use efficiencies in wheat from seeds coated with zinc sulfate. Two batches of wheat seeds (BRS 276) were used, one with high vigor and the other low vigor. The treatments consisted of using the commercial product in the form of zinc sulfate (ZnSO 4). The seeds were coated with levels of 0, 1, 2, 3, and 4 ZnSO 4 per kg of seeds. We also added 3 mL of fungicide (carboxin + thiram), 0.8 mL of polymer and enough water to make up 15 mL of syrup for 1 kg of seeds. The experimental design was entirely randomized with four repetitions. After the treatment, the following indices were calculated based on the plants dry material and nutrient content: Absorption Efficiency, Transport Efficiency, and Use Efficiency. The data showed a positive interaction between seed treatments and polymers, in which seed coatings had a good appearance, coloring, distribution, and product adherence to their surface. The results showed that applying the higher doses of the ZnSO 4 nutrient to seeds cause greater Zn absorption efficiency, lower Zn transport and use efficiencies.