In order to study the effects of water deficiency stress, different levels and split application of nitrogen on distribution of dry matter between different plant part and some morphological characteristics of grain corn SC.704 under Khuzestan climate conditions in two summers, 2004 and 2005, this research was conducted in University Natural Resources and Agricultural Science of Khuzestan based on three split-plot field experiments, using Randomize Complete Blok Design (RCBD). Each of the irrigation treatments implemented separately in each experiment have been as follows; Optimum irrigation, moderate drought stress and severe drought stress (irrigation after getting out 30, 40 and 50% of field capacity respectively). In each experiment three nitrogen levels consist of 140, 180 and 220 kg Nha-1 were applied in main plots and subplots which consisted of split application of nitrogen (S1=%50 at planting +50% at V6 stage, S2=25% at planting stage and+75% at V6 stage, S3 =%25 at planting +50% at V6 stage +25% at V12 stage). Results showed that dry weight of ear, cob, stem and leaf, plant height, ear length were reduced significantly in response to increasing to drought severity. These traits were increased in response to increasing the nitrogen application. Proper split application of nitrogen when the need of plant was height has positive effect on distribution of dry matter on plant shoots. The increase of nitrogen application especially in optimum irrigation and moderate drought stress caused increased dry weight of ear, stem and leaf. When available water decreased, positive effect of nitrogen application on these traits decreased significantly. Results showed that under severity drought stress the increase of nitrogen consumption in order to the reduction effect of severity drought is not recommended but S3 treatment recommended for all three irrigation condition.