In the rich P and deficient K soil, effects of different fertilizer treatments, such as CK, NP, NK and NPK, on the dry matter accumulation of winter wheat and vertical distribution of soil nutrient were studied under field conditions. The results showed that along with plant development, dry matter accumulation increased gradually until ripening stage. During the growth period, dry matter accumulated in wheat represented NPK 〉 NK 〉 NP 〉 CK. Majoriity available N, P and K in soil distributed at the depth of 0 - 30cm. Partial available N and K can be collected in soil depth of 50 - 70 cm, then their concentration descending. Available P decreased sharply at depth of 30 cm. Along with wheat growth, available N, P and K in soil presented shape of ""S", the peak value of the former two was at flagging stage, while that of the latter, at turning green stage. In the same growth period and at same soil depth, the three soil nutrients with different treatments were higher than those of CK. Therefore, measures of enhancing crop root activity at shallow soil depth and promoting crop root's development in deep soil depth should be adopted. Thus, rich nutrients at both shallow and deep soil depths cann be fully utilized, which helped to increase crop yield and avoid environment contamination brought about by lost soil nutrients.