Taking wheat cultivar Bainong AK58 as test material, a field experiment was conducted to study the plant nitrogen accumulation and translocation and kernel protein content of winter wheat under sprinkler irrigation and surface irrigation, aimed to understand the differences in the nitrogen metabolism characteristics of winter wheat under different irrigation regimes. At booting stage, no significant difference was observed in the total amount of plant nitrogen accumulation between sprinkler irrigation and surface irrigation; while from booting stage to maturing stage, the total amount of plant nitrogen accumulation under sprinkler irrigation was significantly higher. Under sprinkler irrigation, the translocation amount and contribution rate of the nitrogen stored in leaf, glume, stem and sheath at pre-anthesis to the kernel increased, while the contribution rate of the assimilated nitrogen after anthesis to the kernel nitrogen declined. Both the relative protein content and the total protein yield in the kernel increased significantly under sprinkler irrigation. In conclusion, sprinkler irrigation could significantly regulate the nitrogen translocation and kernel protein accumulation of winter wheat.