2 Optimal fertilizer nitrogen (N) rates result in economic yield levels and reduced pollution. A soil test for determining optimal fertilizer N rates for wheat has not been developed for Quebec, Canada, or many other parts of the world. Therefore, the objectives were to determine: 1) the relationship among soil nitrate (NO − 3 )-N, soil ammonium (NH + 4 )-N and N fertilizer on wheat yields; and 2) the soil sampling times and depths most highly correlated with yield response to soil NO − 3 -N and NH + 4 -N. In a three year research work, wet and dried soil samples of 0-to 30-and 30-to 60-cm depths from 20 wheat fields that received four rates of N fertilizer at seeding and postseeding (plants 15 cm tall) were analyzed for NH + 4 -N and NO − 3 -N using a quick-test (N-Trak) and a standard laboratory method. Wheat yield response to N fertilizer was limited, but strong to soil NO − 3 -N.