A split-plot experiment in a rice-winter wheat rotation system was performed to study theeffects of water regime and wheat straw application in rice-growing season on N2O emission from followingwheat growing season. Water regime in the rice-growing season was designed as the conventional irrigation(flooding/drainage cycle) and the permanent flooding. Wheat straw was incorporated with three rates of 0,225 and 450 g m-2 into the paddy soil for each water regime just before rice was transplanted. N2O emissionwas measured by static chamber-gas chromatograph method. Results from the variance analysis indicated thatthe permanent flooding in rice-growing season markedly enhanced N2O emission in following wheat growingseason (P=0. 003), and that the effect of straw application on N2O emission was distinguished between twowater regimes. Under the conventional irrigation, incoporation of wheat straw reduced N2O emission in thefollowing wheat growing season, while there were no significant differences in the emission for the straw appli-cation rates of 225 and 450 g m-2. No significant differences in N2 O emissions were observed among the threerates of straw application for the permanent flooding regime. In addition, the seasonal variation of N2O emis-sion was regulated by soil temperature and moisture. The daily N2O flux (Y, mgm-2 d-1) can be quantitativelydescribed by soil temperature (T, ℃ ) and moisture (W, WFPS %) as Y=A0+A1T+A2W+A3 W2 (n=23, R2≥0. 4159** )or Y=C0 +C1W+C2W2 (n=23, R2 ≥0. 4074**). Compared with the effect of soil temperature onN2O emission, soil moisture was an important factor regulating the seasonal pattern of N2O emission.