In order to understand nitrogen (N) accumulation and distribution in sweet maize variety with high fresh ear and kernel yield, explain the genotypic differences of N accumulation and distribution at different growth-phases and their effects on yield formation and N utilization efficiency (NUE), 22 sweet maize (Zea mays L. saccharata Sturt) varieties released in recent years in China were planted and their N accumulation and distribution amount at jointing stage, silking stage and fresh stage under the same nitrogen level were studied. The results indicated that the N accumulation and distribution were significantly different among sweet maize varieties. With the advance of growth and development, plant N content gradually decreased, N accumulation amount gradually increased and the N accumulation amount was highest from jointing to silking stage among different stages. N was mainly distributed in leaf before silking stage and was translocated to ear in grain filling stage. At fresh stage, N distribution amount was highest in ear among various organs, and it accounted for 41.32% of the total N accumulation amount, second was grain, which accounted for 28.53% of the total N accumulation amount. The variety with high yield had high N accumulation amount from jointing stage to fresh consumption stage. The variety with high fresh ear yield had high N distribution amount in leaf and grain at fresh stage, the variety with high fresh grain yield had high N distribution amount in leaf and tassel and low N distribution amount in cob at fresh stage. The variety with high N use efficiency for fresh ear yield mainly reduced N accumulation amount from silking stage to fresh stage, and secondly reduced N accumulation amount from jointing stage to silking stage, and the N distribution amount in leaf, cob and sheath was low. No significant correlations were observed between fresh grain N use efficiency and N accumulation amount at various stages and N distribution amount in organs at fresh stage.