Abstract: Different nitrogen (N) application levels in the winter potato areas in the Southeast Fujian were conducted to explore the characteristics of N absorbtion and accumulation as well as application technology. The results showed that N accumulation in the whole plant and tuber of the potatoes both exhibited a Logistic dynamic curve. The dynamics of leaf area and dry matter accumulation in stems and leaves all showed a single peak curve. The yield, dry matter and starch accumulation of tuber in potatoes all had parabola correlation with N application. Under the tested conditions, the economic N application was determined to be 239.5 kg穐m-2 with an expected yield of 38 t穐m-2. On the average, N absorption and application were 3.31 kg and 5.91 kg for fresh potatoes per 1 000 kg, respectively.