In order to solve the problem of specific application of nitrogen fertilizer varying with the regional soil texture types, the light loam and clay loam were respectively set with no application of nitrogen fertilizer, and the ratios of base-topdressing nitrogen (N) fertilizer at 3:7, 4:6, 5:5, 6:4 and 7:3. The yield, water and nitrogen utilization efficiency in wheat, dynamic changes of soil moisture, water storage, NH₄⁺-N and NO₃^--N contents were studied. The results showed that the highest wheat yield, water use efficiency (WUE) and N production efficiency (NPE) of light loam soil with N base-topdressing ratio at 4:6 were 8 265.3 kg/hm², 27.6 kg/(hm²·mm) and 34.4 kg/kg, respectively. The highest wheat yield, WUE and NPE with N base topdressing ratio of 5:5 in clayey soil were 8 363.2 kg/hm², 28.3 kg/(hm²·mm) and 34.8 kg/kg, respectively. The vertical distribution of soil water content in different growth stages of wheat varied greatly. The water content of light loam soil was 9.3%~26.2%, while 9.7%~27.6% in clay soil. During the whole growth period of wheat, the soil water storage capacity increased at first and then decreased. The water storage capacity of clayey soil was higher than that of light loam. The higher the amount of N topdressing, the higher contents of NH₄⁺-N and NO₃^--N in the surface soil, and the contents of NH₄⁺-N and NO₃^--N decreased with the soil depth. Under precipitation, the contents of NH₄⁺-N and NO₃^--N in light loam soil were easier to leach to the soil depth, and the contents of NH₄⁺-N and NO₃^--N in clay loam soil were higher than those in the light loam at maturity. The results showed that the ability of water and N conservation in clayey soil was stronger than the light loam soil, and the ratio of base-topdressing N could be increased appropriately.