A field experiment with rice cultivar Longyou 5 was conducted to study the difference in N accumu-lation and yield of direct-seeded and transplanted rice in cold area to provide theoretical basis for N-fertilizer appli-cation on direct-seeded rice. Results showed that N contents in direct-seeded rice leaf at heading and filling stageswere 10.2%（P＜0.05） and 10.0%（P＜0.05） higher than that of transplanted rice, and the photosynthetic rate of di-rect-seeded rice leaf was significantly increased. The N accumulation in rice grains at maturity stage was 16.1%（P＜0.05） higher than transplanted rice grains. N assimilation and N assimilation contribution rate after heading of di-rect-seeded rice was 104.7%（P＜0.01） and 76.2%（P＜0.05） higher than transplanted rice, partial factor productivityof applied N of direct-seeded rice was 37.2%（P＜0.01） higher than that of transplanted rice, and the number of grainper panicle and 1000-grain weight was significantly increased. The filled grain rate were increased, and the yield ofdirect-seeded rice was 8.1%（P＜0.05） higher than transplanted rice.