Abstract: 【 Objective 】To explore the optimal ratio of water and fertilizer for ultra-late sowing wheat in northern Xinjiang and solve the problems of low yield and low utilization rate of water and fertilizer resources for ultra-late sowing wheat in local agricultural production. 【 Methods 】With the local main plant Xindong 18 as the test material, three irrigation treatments and four urea treatments were wet up: W₁ (2,750 m³/hm³), W₂ (3,750 m³/hm³), W₃ (4,750 m³/hm³), N₀ (0 kg / hm³), N₁ (180 kg/hm³), N₂ (360 kg/hm³), N₃ (5,400 kg/hm³), to analyze the effects of different water and nitrogen transportation on wheat growth, water and nitrogen utilization, dry matter accumulation and yield.【 Results 】The increase of irrigation volume and nitrogen application could increase wheat plant height and leaf area index. Compared with W₁N₀, W₂N₂ mature plant height increased by 13.22 cm, and the leaf area index by 3.92 m²/m². The accumulation of dry material in wheat increased from jointing-filling-slow, and W₂N₂ treatment was significantly higher than those of other treatments; On the basis of W₂N₂, the consumption of soil water and the amount of nitrogen, and the yield was also reduced, leading to the decrease of water use efficiency. Under W₂N₂ treatment, the water utilization rate was 20.71% higher than that of W₃N₃, and the agricultural utilization rate of nitrogen fertilizer was 64.14%; the number of ear grains increased with the increase of irrigation water and nitrogen application, N₂ was significantly higher than those of N₀ and N₁ treatments, the 1,000 grain weight increased with the increase of irrigation water, W₃ treatment was significantly higher than that of W₁ treatment, decreasing with the increase of nitrogen application, and reaching the maximum at W₃N₀. The yield of W₂N₂ (9,743.01 kg/hm²) was the highest and significantly higher than those of the other treatments.【 Conclusion 】The yield of ultra-late sowing winter wheat is 3,750 m³/hm² with urea content 360 kg/hm², which is the best combination of both yield and efficiency.