Nitrogen fertilization is the most costly production factor in wheat cropping systems on Ultisols, one of the most eroded soil types in Southern Chile. The utilization efficiency of N-fertilizer was assessed in a wheat cultivar ( Triticum aestivum L.) growing under three soil tillage systems: Traditional, burning of crop residues/soil plow down (TRAD); no-till/burning (CL+Q), and no-till/no burning (CL-Q). The method used measurements of grain yield, total N uptake by plants and their components: N derived from fertilizer (Nddf) and N derived from soil (Ndds). Physiological N use efficiency, was evaluated for total plant N (EFNt = grain yield/Nddf +Ndds) and for N-fertilizer in plants (EFNf = grain yields/N-fertilizer). 15 N-labelled urea, 10 % atom excess (a.e.) was added to the microplots at the rate of 150 kg N ha -1 . The fertilizer was applied three times: 10% at planting, 45% at tilling and 45% at jointing stage. There were no significant seasonal differences for wheat grain yield among tillage treatments with yield of 6.7 to 7.5 t ha -1 on 1997/1998 and 4.6 to 5.4 t ha -1 on 1998/99 season. The treatments CL+Q in 1997/1998 and TRAD in 1998/1999 had the highest total N uptake. The CL-Q treatment showed lowest N-fertilizer uptake by plants for each season, while keeping similar grain yields as the other two tillage systems. This led to higher physiological nitrogen use efficiency on grain production per unit of N-fertilizer absorbed by plants.