It is important to pay attention to nitrogen use efficiency in crop production and water use efficiency in deficit irrigation. Knowing the pattern of nitrate distribution in the wetting front of drip-tape irrigation system is necessary to provide management strategies for increasing the nitrogen consumption efficiency. The aim of this study was to investigate the effect of different levels of water and nitrogen fertilizer on the amount and pattern of nitrogen distribution in wetting front of drip-tape irrigation system. Field experiment with 3 levels of nitrogen fertilizer, zero, 150, and 200 kg ha -1 (N0, N150, and N200) and four levels of irrigation including moderate stress (W1), mild stress (W2), full irrigation (W3), and over irrigation (W4) (The coefficients were 0.8, 0.93, 1.0 and 1.06, respectively, for irrigation levels) was conducted in 2016. Soil sampling was taken from 36 experimental plots at three different soil layers and three horizontal distances from plant row to measure nitrate in two stages of plant growth including tasseling and harvesting for silage. The accumulation of nitrate was influenced by water and nitrate treatments in these two stages. The process of changing the amount of nitrate concentration for N0 level remained constant with increasing stress level, the maximum concentration of nitrate in two stages of tasseling and silage for N0W4 treatment was 153.27 and 132.3 ppm, respectively. The process of changing nitrate concentration in N150 and N200 levels was similar during tasseling stage. The maximum amount of nitrate accumulation for W2 irrigation level was 274 and 280.52 ppm, respectively. At this stage, the lowest nitrate concentration for W4 at N150 and N200 fertilizer levels was 116.4 and 162.67 ppm, respectively, which did not differ significantly between both W1 and W3 irrigation levels. At the final stage, the maximum nitrate accumulation at N150 and N200 fertilizer levels for W3 and W2 levels was 240.03 and 233.53 ppm, respectively, which can be attributed to how the plant responds to the optimum level of nitrogen fertilizer usage according to severity of applied water stress. In general, at all levels of irrigation water, fertilizer level of N150 had the lowest nitrate accumulation in the soil. Key words: corn, irrigation depth, drip-tape irrigation, deficit irrigation, nitrate leaching