Field experiments with 4 winter wheat cultivars in 2004~2005 were conducted to investigate the effects of different sowing date on the carbon and nitrogen accumulation,translocation law,and grain yield and protein content.The results indicated that the suitable late-sowing(22 Oct.) in winter wheat could increase the grain weight and grain nitrogen accumulation of single stem during mature stage and enhance the transferring amount of the dry matter and nitrogen stored in nutrient organs before anthesis and the contribution rate of transferring dry matter and nitrogen to grain weight and grain nitrogen accumulation.It was concluded that the suitable late-sowing in high yield wheat could increase kernels per spike,1 000-kernel weight and protein content and improve the grain yield and protein yield significantly.