Field experiments were conducted with 11 sites laid out in Yongshou, Shaanxi Province and 7 in Luoyang, Henan Province, and 5 soil samples for each site were collected in 20 cm increment to 100 cm depth, for analysis of initial nitrate N contents. In Yongshou, each experimental site had 7 treatments, i.e. control (without N fertilization), two kinds of nitrate N fertilizers (NN), two kinds of ammonium N fertilizers (AN), and two combinations of nitrate N + ammonium N (NN AN) in a ratio of 2:1, while in Luoyang, each experiment site had only 6 treatments with only one kind of nitrate N fertilizer. In N all treatments, the N application rate was 150 kg hm^-2 as basal fertilizer. The experiments were carried out to explore wheat responses to ammonium N fertilizers and nitrate N fertilizers and their relationships with nitrate N accumulation in different soil layers. Results show that the difference in yield increase between the two kinds of N fertilizers with the same N form was significantly smaller than that between N fertilizers different in N form. Comparison between the fertilizers different in N form in average of yield, yield increment (kg hm^-2) and yield increase rate (%), Treatments NN were the highest in yield and yield increment, followed by Treatments NN AN and Treatments AN in the end. In the experiments, yield increment and yield increase rate declined significantly with the increase in nitrate N accumulation in soil profile. The lower the nitrate N accumulation, the higher the crop response in yield and the more significant the effect of nitrate N fertilizer. It is, therefore, clear to see that nitrate N accumulation in soil profile is the major factor determining crop response to N fertilizer and effect of N fertilizers different in N form. Only in soils low in nitrate N accumulation, can N fertilizer be brought into full play, and can nitrate N show its significant superiority.