Pot experiment was conducted to study the effects of K fertilizer operation on the absorption and utilization of nitrogen and potassium, yield and quality of wheat. The results indicated that K application promoted the translocation and accumulation of N and K. Moreover, K fertilization increased the grain yield, the contents of protein and wet gluten and sedimentation. But excessive-fertilization decreased N and K translocation, K use efficiency and grain yield. Medium rate of K with basal application achieved the maximum yield and better quality indexes. Compared to basal application, applying potassium fertilizer at different stages could enhance K content, N and K accumulation of wheat at maturity as well as K use efficiency significantly. It also improved significantly the grain quality. The quality indexes of grain amounted to maximum at the treatment of medium rate of K with applying at three stages, but the grain yield decreased significantly. Taking effects of yield and quality into consideration together, the optimum potassium operation was the treatment of medium rate of K with applying at two stages.