The N use efficiency has been reported to be varying between 30% to 50% depending on the crops and the management. But in most of the cases, N use efficiency has been calculated based on the total N removed by the crops (above ground part only) ignoring the N content left in the roots. It has been observed in controlled experiments that the total N uptake by roots varied from 18% to 44% of the total N removed by the above ground parts, i.e. grain and straw. If the root N is also accounted, the N use efficiency will be higher than reported. The management of other organic sources has to be improved so as to increase the fertilizer use efficiency as well as to check the direct release of N in the atmosphere. In this review all these issues will be dealt.