The pot experimental results showed that dry matter yield of wheat did not respond to the addition of nitrogen and sulfur alone in a low S and low N soil. Appling N with S together significantly increased dry matter yield of wheat, and N and S content and uptake. The highest dry matter yield of wheat was achieved where 200 μgn/g and 20~40 μgS/g were applied in soil. Extro application of N and S decreased dry matter yield. The optimum N/S ratio (maximum dry matter yield) for wheat was 4.0 to 14.0.