Abstract: A field experiment with complete combination design was conducted to study the effects of  partitioning alternative drip irrigation with plastic mulch and nitrogen fertilization on the dry matter accumulation and nitrogen use efficiency of cotton plant. Three levels of irrigation (260, 200, and 140 mm) and of nitrogen fertilizer (270, 180, and 90 kg·hm^-2) were installed. The cotton dry mass was the highest in treatments medium nitrogen/high water and high nitrogen/high water. As compared with that in high nitrogen/high water treatment, the nitrogen use efficiency for dry matter accumulation in medium nitrogen/high water treatment was increased by 34.0%-44.6%, with an average of 34.7%, while the water use efficiency was decreased by 6.4%-10.7%, averagely 10.2%. As for the nitrogen accumulation in cotton plant, the nitrogen use efficiency was the highest in medium nitrogen/high water treatment, and the water use efficiency was the highest in high nitrogen/medium water treatment. Compared with high nitrogen/high water treatment, medium nitrogen/high water treatment increased the nitrogen use efficiency for cotton nitrogen accumulation by 29.0%-41.7%, but decreased the water use efficiency for cotton nitrogen accumulation by 5.5%-14.0%. Among the treatments of coupling water and nitrogen of higher cotton yield, treatment medium nitrogen/high water had the higher cotton nitrogen recovery rate, nitrogen agronomic efficiency, and apparent use efficiency than the treatments high nitrogen/medium water and high nitrogen/high water, but no significant differences were observed in the nitrogen absorption ratio and nitrogen physiological efficiency. Treatment medium nitrogen/high water was most beneficial to the coupling effects of water and nitrogen under  partitioning alternate drip irrigation with plastic mulch and nitrogen fertilization.