Water Water deficit especially after heading is one of the most effective factors of wheat yield loss in Iran and across the world and identifying the physiological traits related to plant resilience is of great importance in screening for tolerant varieties. The objective of this study was to evaluate the variation in STEM reserves accumulation capacity and its relationship with remobilization in some wheat cultivars. 22 wheat cultivars were cultivated in a split plot design with three replications, full irrigation and 40% of field capacity being main plots. The amount of accumulation and remobilization was estimated by measuring internodes weight and STEM soluble carbohydrates content (WSC). Significant genotypic variation among cultivars was observed under both normal and drought conditions. Maximum accumulation was found in lower internodes followed by peduncle and penultimate using dry weight measurement method. In WSC measurement method, however, maximum accumulation was observed in penultimate followed by lower internodes and peduncle. Cultivars ranking based on accumulation was also different in two methods. Drought stress caused decline in internodes weight, WSC and yield and remobilization efficiency. The specific STEM weight had the highest correlation with remobilization. Significant correlation was found between grain yield and remobilization, specific STEM weight and WSC.