The field experiment has been conducted to investigate the effects of different tillage practices and straw treatments on dry matter accumulation, nitrogen accumulation, and water, nitrogen use efficiency of winter wheat in 2015-2017. The split-plot experiment design was adopted. The main plot was straw returning (S) and no straw returning (NS). The sub-plot was deep tillage (DT), rotation tillage (RT) and no tillage (NT). The results showed that, compared with NS treatment, S treatment significantly increased flag leaf SPAD, photosynthetic rate and aboveground biomass in mature stage of winter wheat, while the yield of winter wheat was not significantly increased. The yield of winter wheat was significantly influenced by tillage practices. Yield of RT was significantly higher than that of DT for 4.88% and 9.05% in 2015-2016 and 2016-2017 respectively, and it was significantly higher than that of NT for 3.64% in 2016-2017. Significant interaction existed between straw returning and tillage practices. Yield of S+RT was significantly higher than that of NS+DT for 8.68% and 16.98% in 2015-2016 and 2016-2017 respectively. Compared with NS treatment, S treatment significantly increased aboveground N accumulation and water use efficiency of winter wheat. RT treatment significantly increased water use efficiency, aboveground N accumulation, kernel N accumulation, nutritional organs N operation rate and N grain production efficiency. Water use efficiency of RT was significantly higher than that of NT for 8.45% and 8.92% in 2015-2016 and 2016-2017 respectively, and it was higher than that of DT for 5.24% in 2015-2016. The partial productivity of N fertilizer in RT was higher than in NT and DT for 3.68% and 9.16% respectively, and N grain production efficiency of RT was significantly higher than that of NT and DT for 10.60% and 4.78%. There was a small decline in SPAD after anthesis, higher photosynthesis rater in anthesis and mature stage of winter wheat existed in S+RT treatment, that yield, water use efficiency, N partial productivity were significantly higher than those of NS+DT and S+DT treatments for 12.58% and 8.53%, 7.95% and 4.11%, 19.79% and 11.44% respectively. Therefore, the treatment of straw returning with rotational tillage was suitable for Huang-Huai-Hai Plain as a water and N saving cultivation practice.