For study of the effect of sulphur and nitrogen on breadmaking quality of three varieties of wheat, four field experiments were carried out at four sites in north and northeast of Iran. This research carried out as factorial experiment based on randomized complete block design with three factors and four replications. Factors to be studied were, wheat varieties of Tajan, Falat, Sardari and sulphur at the rate of 0, 20 and 80 kg ha-1 in the form of gypsum and nitrogen at two rate of 180 and 230 kg ha-1 in the form of urea. Results showed that sulphur increased the loaf volume significantly and decreased the N:S ratio in grain. Grain S concentration had high correlation coefficient with grain protein percent. Sulphur increment caused increase in loaf volume, better breadmaking quality, which may be due to gluten in protein. Nitrogen fertilizer application increased protein concentration of grain, but it had no significant effect on loaf volume.