Abstract: A field experiment was conducted to study the effects of irrigation time before wintering (November 10th, November 25th, and December 10th) and in spring (March 5th, re-greening stage; and April 5th, jointing stage) on the growth, dry matter translocation, water use efficiency (WUE), and fertilizer use efficiency (FUE) of winter wheat after returning corn straw into soil. The irrigation time before wintering mainly affected the wheat population size before wintering and at jointing stage, whereas the irrigation time in spring mainly affected the spike number, grain yield, dry matter translocation, WUE, and FUE. The effects of irrigation time before wintering to the yield formation of winter wheat were closely related to the irrigation time in spring. When the irrigation time in spring was at re-greening stage, the earlier the irrigation time before wintering, the larger the spike number and the higher the grain yield; when the irrigation time in spring was at jointing stage, the delay of the irrigation time before wintering made the spike number and grain yield decreased after an initial increase, the kernel number per plant increased, while the 1000-kernel mass was less affected. The WUE, nutrition uptake, and FUE all decreased with the delay of the irrigation time before wintering, but increased with the delay of the irrigation time in spring. Therefore, under the conditions of returning corn straw into soil and sowing when the soil had enough moisture, to properly advance the irrigation time before wintering could make the soil more compacted, promote the tillering and increase the population size before winter, and in combining the increased irrigation at jointing stage, could control the invalid tillering in early spring, increase the spiking rate, obtain stable kernel mass, and thus, increase the WUE and FUE, realizing water-saving and high efficiency for winter wheat cultivation.