Plot experiments were set up with rice cultivar Xiangzaoxian45 in Yiyang and Xiangyin to investigate the effects of different nutrient application on dry matter accumulation and distribution in early rice. Six treatments were used in each experiment including T1 (fertilization application without nitrogen), T2 (conventional fertilization application used by farmers), T3 (fertilization application for high yield and high efficiency), T4 (fertilization application for super high yield), T5 (fertilization application for super high yield and high efficiency A) and T6 (fertilization application for super high yield and high efficiency B). The results showed that dry matter accumulation after heading stage in Yiyang and Xiangyin with T3 increased by 43.55% and 18.85%, respectively and the corresponding yield of early rice increased by 4.20% and 4.80%, respectively, compared to T2 under the condition of saving 20% nitrogen fertilizer. In the experiment conducted in Yiyang, dry matter accumulation after heading stage and yield of early rice with T5 increased by 80.85% and 16.60% respectively, with T6 increased by 94.00% and 18.75%, respectively, compared to those with T2; and in Xiangyin, dry matter accumulation after heading stage and yield of early rice with T5 increased by 23.64% and 10.10%, respectively, with T6 increased by 22.91% and 6.75% respectively, compared to those with T2. There was an extremely significant correlation between yield and dry matter accumulation after heading stage at different soil fertility levels. Therefore it is an important way to increase the accumulation of dry matter after heading stage for improving the yield of early rice.