A field experiment was carried out to study the effects of different basal and tiller nitrogen rates on the population dynamics, nitrogen uptake and utilization, yield formation and economic benefit of direct seeding early rice (Zhongxuan 181) in 2008 at Yujiang City, Jiangxi Province. Under the same seeding rate, total N rate and panicle N rate, the increase of basal nitrogen rate decreased the seedling emergence ratio and the tiller emergence rate at 38 days after seeding (DAS=38). The highest tillers (DAS=54) and effect panicles decreased under the lower and higher N rate, while first increased then decreased with the increasing basal N rate under the optimum N rate. Leaf N concentration and LAI of top three leaves at and after heading reduced by the increase of basal N rate, thus the plant N accumulation and the ratio of N allocation to panicle at maturity decreased, and N agronomic use efficiency and recovery use efficiency decreased significantly. The increase of basal N rate decreased the rice yield and net economic benefit. The optimum yield and economic benefit was achieved at the N rate of 180 kg/hm2 and the ratio of basal, tiller and panicle N of 35:40:25.