Abstract: The paper aims to reveal the rule of N, P₂O₅, K₂O accumulation and distribution of the super-high-yielding production of soybeans. 4 different dripping amount treatments of 975 m³/hm² (W1), 1575 m³/hm² (W2), 2175 m³/hm² (W3), 2775 m³/hm² (W4) were conducted in the field to study their effects on N, P₂O₅, K₂O absorption by ‘Xindadou 27’. The results showed that increasing the amount of dripping water during flower period could significantly increase the percentage content and accumulation of N, P₂O₅, K₂O in the leaves and stems during flower period, and increase grain yield substantially, the harvest index of N, P₂O₅, K₂O significantly, and the required amount of N, P₂O₅, K₂O and the proportion of K₂O of every per 100 kg grain production. N 6.4-6.6 kg, P₂O₅ 1.4 kg, K₂O 4.6-5.2 kg was required to accumulate to produce every per 100 kg grain under the grain yield of 6082.6-6404.7 kg/hm². The suitable amount of dripping water in the flower period can substantially increase the accumulation rate of N, P₂O₅, K₂O and the ratio of K₂O, that is a crucial reason for the increase in production.