From the present study, it could be concluded that the highest concentration of nitrogen in wheat grains was obtained at 90 kg N fed-1 in the presence of potassium and spraying with boron. Increasing nitrogen levels increased the amount of nitrogen uptake by grains of wheat. Also the crude protein (%) in grains increased gradually with increasing nitrogen level in the presence of potassium and spraying with boron. The highest concentration of K in grains of wheat was obtained at the high levels of nitrogen in the presence of potassium and spraying with boron. Also the highest amounts of K uptake by the grains of wheat were recorded by the high levels of nitrogen in the presence of potassium and spraying of boron.