For the investigation of efficient use of fertilizer nitrogen NPK simple trials were carried out using newly bred Tongil line(japonica indica hybrid selection) and the leading local varieties with sulfur coated area in fields for two years. The yield of Tongil line was higher than that of leading local varieties by 16% in the cool year and 23% is warm year with high solar radiation from NPK simple trials including SCU and 2-split application which were carried in 130 fields at 32 locations. Warm year increased yield by 9% in Tongil but only 3% in the local than the cool year did. Optimum nitrogen level was higher in Tongil by 3.8㎏ in the cool year and 5.5㎏ in warm year than for the local. Yearly variation of optimum nitrogen in the carne variety was greater than varietal variation in the same Year. Two-split application resulted in 1 to 2% of inconsistent yield variation. Sulfur coated urea increased yield by average 2 to 4% even at 20% reduced rate of nitrogen. It was remarkably effective in same (27∼39%), virgin (20%) and unmatured (10%) soils.