Abstract: 【Objectives】 Nitrogen (N) and sulphur (S) are essential nutrients required for all living organism, which play important role in grain yield and quality of wheat. Insufficient S, especially physiological deficiency S caused by large amounts of N supply, will result in decreased grain yield and diminished S amino acid content of the grain protein. This paper aims to compare the effects of different N and S combined application on the N use efficiency and grain yield of winter wheat and to give some reasonable advices about N and S fertilization technology in the North China Plain. 【Methods】 A wheat cultivar, Yumai49-198, was used as test material. Field experiments were conducted with five N levels of 0, 120, 180, 240 and 360 kg/ha (recorded as N0, N120, N180, N240, N360) and two S levels of 0 and 60 kg/ha (S0, S60) during wheat growth seasons. The dry matter accumulation (DMA), N accumulation and distribution, and grain yield formation were measured in 2012-2013 at Wenxian County in Henan Province, China.【Results】 The DMA at late growth stages is increased with the increase of N application rate. Under the same N application rates, S application could significantly increase DMA of winter wheat compared with no S application, in which at maturity stage the DMA of N180S60, N240S60 and N360S60 compared with N180S0, N240S0 and N360S0 increased 2225, 3607 and 3120 kg/ha, respectively, showing the order of N180S60 N240S0, N240S60 N360S0, and the differences all reach significant level. The total N accumulation in wheat plant also increased with the increase of N application rate, the S application could significantly increase the accumulation under higher N application rates (240 and 360 kg/ha). Compared with no S application, S application at five N application levels could also increase the grain yield by 10.5%, 18.3%, 5.2%, 5.6% and 4.9%, respectively. N partial factor productivity gradually declined with the increase of N application rates, N recovery efficiency, agronomic efficiency and physiological efficiency are all the highest in the N180 treatment, and combined with S application could further significantly increase the N recovery efficiencies, and the increases in agronomic efficiency and N partial factor productivity are significant at N application rates of 120, 180 and 240 kg/ha. 【Conclusions】Comprehensively considering grain yield and N use efficiency in the current wheat production of North China, we conclude that combined N and S fertilization is effective technology for achieving simultaneously high grain yield and N use efficiency of winter wheat. N of 180-240 kg/ha combined with S of 60 kg/ha are recommended to obtain stable and high yield and high efficiency of winter wheat in the tested area.