Abstract: Excessive amounts of nitrogen fertilizer and planting density smaller, seriously restricting rice yield and increasing rice nitrogen use efficiency. An experiment was carried out to study the effect of 5 different N amounts and 3 transplanting density of 15 treatments on yield and nitrogen utilization of late rice with ‘Tianyouhuazhan’ to prove the nitrogen fertilizer and planting density of influence and the interaction effects. The results showed that there was a significant influence of N level and transplanting density on yield, but interactive effect was no significant. The grain yield of nitrogen usage was 200 kg/hm², it was higher than other treatments. The results of the trial indicated that late rice yield could be raised by properly increasing the transplanting density and decreasing the amount of nitrogen application. The greatest impact on yield of panicles, followed by per panicle, the minimum were grain weight and seed setting rate. Took the yield into consideration, the N fertilization rate was recommended as N 200 kg/hm² with the transplanting density of 300 thousand clusters per hm². Nitrogen use efficiency was the amount 50 kg/hm² and density of 300 thousand clusters per hm². Considering the yield and economic benefit, we thought that N application of 200 kg/hm² and transplanting density of 300 thousand clusters per hm² combination was the most appropriate treatment.