Abstract: Effects of nitrogen levels on nitrate accumulation, nitrate and potassium uptake of spinach were studied. Results showed: biomass of spinach organs increased with the nitrogen level increasing, but the ratio in roots decreased and the leave’s increased. Nitrate content of spinach increased with the nitrogen level increased, but it was higher in leaves than roots. Nitrogen accumulation in leaves increased significantly with the nitrogen level increasing, but it changed little in roots under N2、N3、N4 levels. The ratio of total N accumulation in leaves increased but decreased in roots with the nitrogen level increasing. The K content of spinach organs significantly decreased, the K accumulation in leaves and plant increased but decreased in roots with the nitrogen level increasing. The ratio of nitrate to total N and total K decreased with the nitrogen increasing. Nitrate was positively correlated with total N and negatively corrected with total K.