N fertilization of 300 kg N ha(-1) is normally applied to cotton crops in three splits: pre-plant application (PPA, 30%), first bloom application (FBA, 40%) and peak bloom application (PBA, 30%) in the Yangtze River Valley China. However, low fertilizer N plant recovery (NPR) (30-35%) causes problems such as cotton yield stagnation even in higher N rate, low profit margin of cotton production and fertilizer release to the environment. Therefore, it is questioned: Are these three splits the same significance to cotton N uptake and distribution? An outdoor pot trial was conducted with five N rates and N-15 labeled urea to determine the recovery and distribution of N-15 from different splits in cotton (Gossypium hirsutum L. cv. Huazamian H318) plant. The results showed that, cotton plant absorbed fertilizer N-15 during the whole growing period, the majority during flowering for 18-20 d regardless of N rates (150-600 kg ha(-1)). Fertilizer N-15 proportion to the total N accumulated in cotton plant increased with N rates, and it was the highest in reproductive organs (88% averaged across N rates) among all the plant parts. FBA had the highest NPR (70%), the lowest fertilizer N lose (FNL, 19%), and the highest contribution to the fertilizer N-15 proportion to the total N (46%) in cotton plant, whereas PPA had the reverse effect. It suggests that FBA should be the most important split for N absorption and yield formation comparatively and allocating more fertilizer N for late application from PPA should improve the benefit from fertilizer.