Winter wheat (Triticum aestivum L) was grown for 4 years in multi-factorial field trials at Rothamsted, southern England. Thirty nine elite commercial cultivars (primarily short-straw) were grown including those released in the UK over a 25-year period, a selection of continental varieties, and three older, tall varieties. Varieties spanned the quality spectrum from 'bread' to 'feed'. The crops were given ammonium nitrate at five rates in the range 0-350 kg-N/ha as a 3-way split. The aim was to quantify the genotypic variation in total nitrogen uptake by grain and straw (total-Nup), and in nitrogen utilization efficiency for grain yield (grain yield per unit of N taken up) (grain-NutE). Depending on treatment, grain yield ranged from 2.1 to 11.8 t/ha (85% DM), grain %N from 1.1% to 2.8% (in DM), total-Nup from 31 to 264 kg-N/ha, and grain-NutE from 27 to 77 kg-DM/kg-N. There were significant varietal differences in total N-uptake and grain-NutE both between 'tall' and 'short' varieties and within 'short' varieties. The best short varieties took up 31-38 kg/ha more N than the worst, and grain-NutE was 24-42% better, depending on N-rate. Up to 77% of the variation in grain-NutE was accounted for by yield. All interactions between the factors 'Variety', 'Year', and 'N-rate' were highly significant, but only 'Year x N-rate' made an important contribution to the variation. There was a near-functional inverse relationship between grain-NutE and grain %N; high-quality wheat (high grain %N) can be expected to have a low grain-NutE. The four key variables determining N-efficiency in a wheat crop - grain yield, grain %N, total N-uptake and nitrogen harvest index (NHI) - are ultimately constrained by the law of conservation of matter. Improving grain-NutE for fixed total-Nup and NHI can only be achieved at the expense of grain %N. To improve grain-NutE and maintain grain %N requires a simultaneous increase in NHI and grain starch yield which may be difficult to achieve in practice. The law of conservation of matter ultimately sets a limit on the physiological and agronomic processes that determine crop N requirements. A high yield of high-quality grain (high grain %N) requires a high input and uptake of nitrogen. Crown Copyright (C) 2010 Published by Elsevier B.V. All rights reserved.