Abstract: The aim of this study was to evaluate the effects of nitrogen fertilizer rates on dry matter remobilization among three rice cultivars. A field study was carried out at Ramin Agricultural and Natural Resources University. In 2007, a split plot experiment in the basis of randomized complete block design with three replications was used. Four nitrogen fertilizer rates (0, 100, 135 and 170 kg ha-1 from urea source) as the main plots and three rice cultivars (Champa, Anburi and LD183) as the sub plots were used. Results showed that nitrogen fertilizer rates had significant effect on dry matter remobilization amount in total shoot, stem and leaves in which among cultivars, LD183 had the highest amounts in terms of stem and total shoot dry matter remobilization. This amount was obtained at 0 kg ha-1 nitrogen fertilizer treatment. The highest rate of dry matter remobilization in leaves (except flag leaf) related to LD183 that obtained in 170 kg ha-1 nitrogen fertilizer level. Also, flag leaf of LD183 had the highest dry matter remobilization amount, although was not affected by nitrogen fertilizer rate. Thus, it seems that this part has important role in current photosynthesis at post anthesis stage compared with dry matter remobilization. According to our findings, flag leaf in Champa not only has no significant role in dry matter remobilization, but also act as a powerful sink for photosynthetic assimilates.