Field experiments with two cultivars of wheat (Triticum aestivum L. cv Ninmai9 & cv Yumai34) were conducted in Nanjing during 2006and 2008 to investigate the effects of nitrogen fertilizer regimes on temporal-spatial distribution of soil inorganic nitrogen content, soil nitrogen apparent surplus amount and nitrogen use efficiencies. The results showed that high basal nitrogen fertilizer application rate enhanced NO-3-N and NH+4-N content in the soil layer of 0-60cm during the period before the start of stem elongation. Topdressing nitrogen fertilizer at jointing did not affect significantly the soil inorganic nitrogen content at booting stage whereas the NO-3-N content of 0-60cm soil layer and NH+4-N content of 0-20cm soil layer increased at anthesis with the increase of nitrogen fertilizer application rates at booting. Nitrogen deficit occurred throughout wheat growth season in soil without N fertilizer application where apparent N surplus (ANS) was menus. In soil with N fertilizer applications, ANS was positive from sowing to booting, thereafter (from booting till maturity) ANS was menus. During the whole growing season, ANS was averagely the lowest when the basal to topdressing fertilization ratio was at 5∶5 and the highest when the basal to topdressing fertilization ratio at 7∶3. Grain yield, nitrogen agronomic efficiency (NAE) and nitrogen apparent recovery efficiency (NRE) all reached the highest at the basal to topdressing fertilization ratio of 5∶5 and decreased with the basal to topdressing fertilization ratio lower and higher 5∶5. It can be concluded that properly reducing basal nitrogen rate and increasing topdressing nitrogen can improve grain yield and nitrogen use efficiency, hence decreasing soil nitrogen surplus and lose.