Abstract: 【Objective】 This study aimed to investigate the differences in dry matter accumulation and nutrient uptake in different sections of rice straw and their relations with yield and yield composition， thereby providing data support for refined straw utilization of rice straw.【Method】 A split-plot test was adopted to compare and analyze dry matter accumulation and nutrient uptakes of nitrogen （N）， phosphorus （P）， and potassium （K） of the upper rice section （60 cm and above from the ground）， middle rice section （30-60 cm from the ground）， and lower rice section （0-30 cm from the ground） under different conditions of rice varieties （Yixiangyou 2115 and Weiliangyou 8612）， planting spacing （with row spacing of 15 cm×30 cm， 20 cm×30 cm， and 25 cm×30 cm）， and N application method （conventional N application and optimized N application） to evaluate the effects of these agronomic practices on rice yield and yield component. Correlations between dry matter accumulation and nutrient uptake in different sections of rice straw， and plant height， yield， and yield components were analyzed.【Result】 The dry matter accumulation and N uptake per unit length of rice straw were the highest in the lower section， at 87.24 and 0.47 kg/（cm·ha）， respectively； the uptakes of P and K were highest in the middle， at 0.30 and 1.53 kg/（cm·ha）， respectively. For the upper section of rice straw， the dry matter accumulation was affected significantly （P<0.05， the same below） by rice variety and extremely significantly （P<0.01， the same below） by planting spacing； while the uptakes of N and K were significantly or extremely significantly affected by planting spacing， respectively； the P uptake was extremely significantly affected by rice variety. For the middle section of rice straw， the dry matter accumulation and K uptake were extremely significantly or significantly affected by rice variety； the P uptake was significantly and extremely significantly affected by planting spacing and N application method， and an extremely significant interaction was found between rice variety and planting spacing. For the lower section of rice straw， the uptakes of P and K were extremely significantly affected by N application method. The dry matter accumulation and uptakes of N， P， and K in the lower section of rice straw accounted for 39.47%， 40.47%， 42.80%， and 31.02% of the total straw， respectively. The correlation analysis results showed that： for the upper section， the dry matter accumulation and uptakes of N， P， and K had significant or extremely significant positive correlations with plant height and 1000-grain weight， while the dry matter accumulation and K uptake had extremely significant negative correlations with grains per panicle； for the middle section， the dry matter accumulation and K uptake had extremely significant negative correlations with plant height， seed-setting rate， and 1000-grain weight， but extremely significant positive correlations with yield and effective panicle number； for the lower section， the dry matter accumulation had significant and extremely significant positive correlations with yield and effective panicle number， respectively， but had significant negative correlations with plant height and 1000-grain weight.【Conclusion】 The dry matter accumulation and N uptake per unit length of rice straw show the order of lower section>middle section>upper section； the uptakes of P and K are highest in the middle section. When the stubble height is 30 cm， the dry matter accumulation and nutrient contents of N and P account for about 40% of the total rice straw， while the K nutrient content accounts for about 30% of the total rice straw. Therefore， in the process of rice straw utilization， precise application could be achieved based on the physicochemical properties of different sections of the rice straw. Meanwhile， in breeding and cultivation research， further attention could be paid to the synergistic relation between straw formation and rice yield.