Maximizing nitrogen use efficiency (NUE) is an increasingly important aspect of crop management systems because of both economics and environment pressures. Studies to increase profitability and NUE in winter wheat (Triticum aestivum L.) production are needed to develop more sustainable systems in El-Sharkia Governorate. Two field experiments were carried out at an administration field at Sheiba Village, El-Zagazig District, El-Sharkia Governorate. Egypt during two winter seasons 2007/2008 and 2008/2009 to investigate the effect of splitting some sources of nitrogen fertilizer on wheat yield, yield components and nitrogen use efficiency. The study included nine treatments, which were the combinations of three nitrogen sources (urea, ammonium nitrate and ammonium sulfate) and three splitting of N (one split at sowing, two equal splits given at sowing and tillering stages and three equal splits given at sowing, tillering and jointing stages. A split plot design was followed with three replicates. The three nitrogen sources were allotted to the main plots, whereas the three nitrogen splitting treatments were distributed at random in the sub plots. The results indicate that plant height, number of productive tillers/plant, flag leaf area, number of grains/spike, number of spikes/m 2 , grain yield, straw yield and grain protein % were not significantly affected by nitrogen sources. No significant difference between urea and ammonium nitrate on spike length, grain weight/spike, 1000-grain weight and grain carbohydrate % were noted. Ammonium nitrate improved N recovery efficiency, contributing to improve N use efficiency. The results show that nitrogen splitting affected most characters under this study. The split of nitrogen into three equal doses was favorable than the other two treatments. However, no significant differences among nitrogen splitting treatments on number of productive tillers/plant, flag leaf area and 1000-grain weight. Nitrogen splitting improved N recovery 20 ABD EL-MAKSOUD et al. efficiency and N use efficiency over comparable all nitrogen fertilizer sources. Nitrogen recovery efficiency and N use efficiency were greatest when N applications were split into three equal doses. The interaction effects between nitrogen sources and their splitting were significant on flag leaf area, spike length, number of grains/spike, grain weigh/spike, grain yield and grain carbohydrate %. The grain yield, its components and N use efficiency were superior by the increase of nitrogen splitting under ammonium nitrate than the other nitrogen sources. It is apparent from this study that for maximum grain yield production of wheat and N use efficiency in dryland areas, such as in El-Sharkia Governorate, the N requirement should be applied in three split doses at sowing, tillering and jointing stages as ammonium nitrate.