Abstract: 【Objective】 To explore the nitrogen absorption and distribution and nitrogen efficiency in the early growth period of cotton which might be helpful to the distribution of basic and topdressing nitrogen fertilizer and the improvement of nitrogen utilization rate in cotton production. 【Methods】 Xinluzao 45 and Xinluzao 48 were used as materials and cultured in nutrient solution, treatments consisted of six N levels in nutrient solution(0, 7.5, 10, 15, 17.5 and 30 mmol/L, represented by N₀, N_7.5, N₁₀, N₁₅, N_17.5 and N₃₀ respectively), plants were harvested after 43 days of growth in nutrient solution.After that, the dry matter accumulation, nitrogen concentration, accumulation and absorption efficiency, nitrogen use efficiency and phosphorus and potassium accumulation of cotton organs were measured. 【Results】 The dry matter accumulation, whole plant nitrogen concentration, accumulation, shoot nitrogen concentration nitrogen absorption efficiency, phosphorus and potassium accumulation of cotton seedlings increased first and then decreased with the increase of nitrogen concentration; the root shoot ratio and nitrogen use efficiency decreased with the increase of nitrogen concentration.Nitrogen level at 17.5 mmol/L significantly increased the dry matter mass of roots and shoots, but the root shoot ratio of cotton was reduced.17.5 mmol/L of nitrogen significantly increased the nitrogen concentration, accumulation and absorption efficiency of cotton, as well as the accumulation of phosphorus and potassium, but decreased the utilization efficiency of nitrogen.The indexes of Xinluzao 48 were significantly higher than that of Xinluzao 45. 【Conclusion】 The nitrogen concentration in the nutrient solution which is most helpful for the growth of cotton seedling is 17.5 mmol/L.Xinluzao 48 of type Ⅰ fruit branch grows stronger than Xinluzao 45 of type Ⅱ fruit branch.