Past research about the efficiency of nitrogen application in winter wheat (Triticum aestivum L.) based on source and timing has produced inconsistent results. The majority of the literature used data from few locations over short time periods. This study used a unique data set of yields and nitrogen quantities from 2002-2009 at ten different locations in Oklahoma, USA. The objective of this research was to determine wheat yield response for granular pre-plant, uniform foliar topdress, and variable rate foliar topdress. Topdress liquid nitrogen had a 19% higher NUE than pre-plant urea, and was the most profitable source of nitrogen.