Simultaneous increase of grain yield and water use efficiency is an imperative solution and a hot focus on crop production and research, especially in northern plain of China where winter wheat (Triticum aestivum) is the largest water-consumed crop. The objective of this study was to optimize irrigation scheduling for both high grain yield and water use efficiency of wheat with different tillage practices. Unlike earlier studies in which fixed irrigation amounts were given, a strategy of water-controlled irrigation based on measuring soil water content was adopted to study changes in soil water content in 0-200cm at maturity, dry matter accumulation and distribution, grain yield, and water use efficiency. In a continuous experiment across two growing seasons from 2008 to 2010, we planted wheat cultivar Jimai 22 with two tillage treatments including rotary tillage after subsoiling (RS) and rotary tillage (R). In the 2008-2009 growing season, the irrigation treatments were designed as no irrigation(W0), relative water content (RWC) of 80% at sowing, 80% at wintering, 75% at jointing, and 75% at anthesis(W1); RWC of 80% at sowing, 85% at wintering, 75% at jointing, and 75% at anthesis(W2); RWC of 85% at sowing, 80% at wintering, 75% at jointing, and 75% at anthesis(W3); RWC of 85% at sowing, 85% at wintering, 75% at jointing, and 75% at anthesis(W4). In the 2009-2010 growing season, the irrigation treatments were designed as no irrigation(W'0), RWC of 85% at sowing, 85% at wintering, 75% at jointing, and 75% at anthesis(W'3); RWC of 85% at sowing, 90% at wintering, 75% at jointing, and 75% at anthesis(W'4). Under the same irrigation treatment, soil water content in 40-180cm soil layers of RS was lower than that of R practice, whereas the flag leaf photosynthetic rate(P_n), dry matter accumulation after anthesis and its contribution to grain in RS treatment were significantly higher than those in R treatment. Compared with both W4 and W'4 treatments, soil water contents in 60-140cm soil layers of W3 and W'3 treatments were lower at maturity. However, there was no significantly difference among W1, W2 and W3 treatments. Under the same tillage treatment, P_n at late filling stage, dry matter distribution amount in grain at maturity, dry matter accumulation after anthesis and its contribution to grain in W3 and W'3 treatments were significantly higher than those in other treatments, subsequently obtaining higher the grain yield and water use efficiency. In wheat growing environment similar to the condition of this experiment, we propose the best tillage is RS, and the best irrigating regimes are W3 treatment with the precipitation of 13.8 mm from sowing to wintering stage in 2008-2009, and W'3 treatment with the precipitation of 48.1 mm from sowing to wintering stage in 2009-2010.