Field experiments were conducted to investigate the effects of sulphur rates on characteristics of post-anthesis carbon and nitrogen assimilation and transfer, and grain yield,protein and starch contents,using wheat cultivars with different grain protein contents,i.e.Yumai 34(high protein content) and Yumai 50(low protein content).The results showed that,sulphur application of both cultivars increased grain weight and grain nitrogen accumulation of single stem, the transfer amount of dry matter and nitrogen to grains after anthesis and the contribution of transferred dry matter and nitrogen to grain were increased too.Comparing with no sulphur fertilizer application treatment(S1),the yield components with the treatment of 20 kg/hm2 sulphur application of both cultivars were obviously increased,and grain yield was significantly increased by 10.69% and 9.78%,meanwhile the contents of protein and starch were extremely significantly increased.The effects of high rate sulphur application(100 kg/hm2) treatment was inferior to moderate sulphur application(20 kg/hm2) treatment.The result showed that moderate rate of sulphur application could obviously regulate the assimilation and transfer of carbon and nitrogen,and increase grain yield and the accumulation of protein and starch.