Early planting into cooler soils, increased nutrient removal by higher yielding hybrids, and reduced atmospheric S depositions suggest reassessing S application strategies for corn (Zea mays L.) in Michigan. In 2012 and 2013, fi eld studies were initiated to evaluate corn response to S and N applications by measuring S and N plant concentrations, uptake, grain yield, and agronomic effi ciency (AE). Th e study was arranged as a split-plot randomized complete block with four replications. Main plots consisted of three S rates (0, 23, and 45 kg S ha -1 ) while subplots consisted of six N rates (0, 56, 112, 169, 225, and 281 kg N ha -1 ). Corn tissue V6 S concentrations were in the suffi ciency range for optimal corn growth without S in 1 of 2 yr. Without N fertilizer, signifi cant yield diff erences were observed among the 0, 23, and 45 kg S rates in 2012 (6.7, 7.7, and 9.5 Mg ha -1 , respectively) and 2013 (3.2, 5.7, and 3.5 Mg ha -1 , respectively). In 2013, signifi cant yield increases to S applications occurred only at ≤56 kg N ha -1 . Data suggest fi ne-textured soils with organic matter ≥ 28 g kg -1 and residual S ≥ 6-8 mg kg -1 are suffi cient for maximum corn yield without S when N application rates exceed 56 kg N ha -1 . Choosing optimal corn N application rates may satisfy physiological S requirements under these fi eld conditions indicating N/S ratio may not have been suffi cient at N rates ≤ 56 kg N ha -1 .