A lysimeter experiment was conducted to determine the fate of N applied to soils several months prior to cropping. Ammonium sulfate, labeled with N15, was applied to soils in lysimeters at the rate of 120 pounds of N per acre during each winter of the 2 years that the experiment was conducted. Each year, three moisture rates, 12, 18 and 24 inches were established on the soils during the 5 months prior to crop seeding. Total and labeled N were determined in the leachates, crops, and soils at the end of the experiment.An average of 33 ± 6% of the applied N was unaccounted for at the end of 2 years and was assumed to have been denitrified. Denitrification losses were not affected by the moisture treatment imposed. Leaching losses were directly proportional to the amount of water moving through the profile and ranged from 5 to 20% from the low to high moisture rates. Losses of fertilizer N by leaching occurred largely at the expense of crop uptake. The amount of fertilizer N remaining in the soils at the end of the experiment was around 38% and not affected by moisture treatment.