This work was carried out in Petrolina (Pernambuco State) and Juazeiro (Bahia State), from 1992 to 1994. The objective was to evaluate the effect of levels and the split application of nitrogen on processing tomato crop (Lycopersicon esculentum) under irrigation conditions. The levels of nitrogen varied from 0 to 200 kg/ha. The spliting were as follow: a) the total nitrogen applied at planting time; b) 1/3 applied at planting time and 2/3, at twenty-five days after planting time; c) 1/3 applied at planting time, 1/3 applied at twenty-five days and 1/3, at fifty days after planting time; d) 1/2 applied at twenty-five days and 1/2, at fifty days after planting. The best economical levels of nitrogen were 97, 169 and 184 kg/ha of N, which gave produtivities of 30,054; 53,299; and 63,750 kg/ha of tomato, respectively. The treatment c) was the most efficient in increasing the yield of tomato crop.