Abstract: The experiment on effects of water supply and phosphorus application in different depth on yield and nutrient accumulation and distribution of winter wheat was of theoretical and practical importance to phosphorus application and winter wheat growth in dryland farming. A cylindrical pot experiment was conducted with eum-ortllic anthrosols (cinnamon soils) to study the effects of water supply and phosphorus application in different depth on yield and nutrient accumulation and distribution of winter wheat. There were three phosphorus levels [no phosphorus (CK) and P was placed either in the topsoil at 0-30 cm (SP) or in the subsoil at 30-60 cm (DP)], water treatments were introduced to provide ample water supply with both topsoil and subsoil wet and dry topsoil but ample water supply in the subsoil (W2). The results showed that there were large differences on yield and nutrient accumulation and distribution of winter wheat among different treatments. Compared with both topsoil and subsoil wet treatment, dry topsoil but ample water supply in the subsoil treatment increased yield and nitrogen, phosphorus, potassium uptake and distribution in wheat grains, but it had no significant difference in nitrogen, phosphorus, potassium uptake and distribution of other organs; while the effect of phosphorus placement on yield and nitrogen, phosphorus, potassium uptake and distribution of winter wheat organs was different for soil water. The yield of winter wheat was significantly lower in the deep phosphorus application than that in the surface phosphorus application when water was well-supplied (P＜0.05), decreased by 7.49%, however significantly descended when soil water supply was deficient (P＜0.05), increased by 11.2%. The nitrogen, phosphorus, potassium uptake of leaves, stem and sheath was significantly lower in the deep phosphorus application than that in the surface phosphorus application when water was wellsupplied (P＜0.05), however nitrogen, phosphorus, potassium uptake and distribution of wheat grains significantly increased when soil water supply was deficient (P＜0.05). The simulated study suggested that deep placement of fertilizer phosphorus could enhance nitrogen, phosphorus, potassium uptake and distribution in wheat grains under dry conditions, with the yield increased.