Nitrogen use efficiency (NUE) of tef, a major staple crop in Ethiopia, is very low, either caused by untimely use of nitrogen (N) fertilizers or lack of other essential nutrients like sulphur (S). The average grain yield of this crop is low, averaging < 0.8 Mg ha(-1) in farmer's fields of the semi-arid conditions. Therefore, the present study was conducted to see the effect of the timing of combined N and S fertilization on the yield, yield components, and N and S concentration in the plant parts of the crop, A factorial combination of three rates of N (0, 70, and 105 kg ha(-1)) with four rates of S (0, 16, 32, and 48 kg ha(-1)) was applied in randomized complete blocks in three replications. The experiment was carried out in the 2004 and 2005 cropping seasons in the Cambisols of the semi-arid area of Ethiopia. The crop responded significantly (P < 0.05) to both split (one-third at planting and two-thirds at late tillering) and whole (all at planting) N and S applications and years. Combined N and S fertilization increased the dry matter (DM) and grain yields on average by 1.7 and 0.3 Mg ha(-1), compared with the control. Similarly, S fertilization increased the NUE of the tef crop by 36%. Nitrogen concentration of shoots was found to significantly increase with S application (P < 0.05), with strong positive interactions both in the split and whole applications. The sulphur increase in grains was significant with N rates for both applications, with significant interaction effects observed for the split application in both cropping seasons. Split application resulted in 0.9 and 0.3 Mg ha(-1) significant increase in DM and grain yields, averaged for both years and treatments compared with the whole application. Similar significant increases were observed for particle yield, NUE, and shoot and grain N and S concentrations. The average N:S ratio in grains was 10.6:1. Significant (P < 0.05) yearly variations were also observed. Dry matter and grain yields of 2005 were higher on average by 2.10 and 0.32 Mg ha(-1) than those of the 2004 cropping season. The percentage of N and S concentrations of grains, averaged for both applications, were higher by 13 and 9% in 2004; even though the N and S uptakes of 2005 were higher on average by 5.0 and 0.5 kg ha(-1) than those of the 2004 cropping season. This work showed that the yield response and NUE of the tef crop could be improved with split N and S fertilizer applications, with tef-producing farmers benefitting from the application of S-containing N fertilizers to soils deficient in these nutrients.