Considering the low fertilizer utilization efficiency in Guanzhong, Shaanxi Province, the experiment for the combined application of slow-release nitrogen fertilizer and urea was carried out in Yangling, Shaanxi Province. Different combinations was set, namely, N0(non-nitrogen fertilizer), N1(100% urea), and four different fertilizer dosages including N2(100% slow-release nitrogen fertilizer), N3(25% slow-release nitrogen fertilizer+75% urea), N4(50% slow-release nitrogen fertilizer+50% urea), N5(75% slow-release nitrogen fertilizer+25% urea), and the non-fertilization CK was used as the control. Subsequently, effects of the combined application of slow-release nitrogen fertilizer and urea on dry matter accumulation and nitrogen absorption of winter wheat, soil nitrate content and distribution, yield and utilization efficiency of water and nitrogen were analyzed. According to the results, compared with N1 and N2 treatments the combined application of slow-release nitrogen fertilizer and urea not only can significantly increase the dry matter accumulation (4.69%-11.40%), nitrogen absorption (5.92%-24.08%) and yield of winter wheat (6.00%-22.41%), but also can enhance the content of nitrate nitrogen (2.09%-45.51%) in the surface soil (0-40 cm), reduce its leaching to the deep soil and finally improve the nitrogen utilization efficiency. In addition, in N5 treatment, the partial productivity of nitrogen fertilizer (42.46 kg/kg), agronomic utilization rate of nitrogen fertilizer (15.46 kg/kg), as well as the apparent utilization rate of nitrogen fertilizer (47.79%) of winter wheat were the highest. Moreover, compared with N1 and N2 treatments, the dry matter accumulation of N5 treatment increased by 11.40% and 9.20%, the above ground nitrogen accumulation increased by 24.08% and 11.49% and the yield increased by 22.41% and 11.00%, respectively. The residual amount of nitrate nitrogen in the N5 treatment of 0-40 cm soil layer was the largest at harvest time, which was increased by 1.30%-19.52% compared with other fertilization treatments. To sum up, the combination of 75% slow-release nitrogen fertilizer and 25% urea treatment is the best fertilization scheme for high yield and high fertilizer utilization efficiency of winter wheat.