The fate of nitrogen in wheat stubble incorporated with soil or mulched on soil surface was studied by ¹⁵N tracer technique.Pot experiment in which millet was sown and harvested after 87 days was conducted at cinnamon soil Beijing Drab Soil. The results arc as follows: 1. The applied nitrogen recovery in straw and grain of millet was 28.3% and 15.2% respectively under wheat stubble mulch as compared to that of 20.6% and 12.0% by incorporation with soil. 2. After 87 days of millet grown, 28.3 % of the N of wheat stubble applied on soil surface was in millet plant, 16.5% in humus, 8.5% leached off by percolating water, 3.1% lost ny volatilization and about 51.6% remained in soil, whil 20.0% of that incorporated with coils was in millrt plant, 14.8% in humus, 0.2% leached off, 11.5% lost by volatilization and 53.1% remained in soil.