To find out the optimum level of slow release N fertilizers (MS 10, MS S10, LCU 80, and LCU 100), total amount of nitrogen required throughout the growing season were applied in the seedling box or incorporated into paddy soil. Four levels of the slow release N fertilizers (0, 6, 9 and 12 kg N/10 a) were mixed with commercial rice nursery bed soil. N release rate and electrical conductivity(EC) of the slow release fertilizers were greater in the order of MS 10 > LCU 80 ${fallingdotseq}$ LCU 100 > MS S10 and higher as temperature increased. No seedlings were emerged in all MS 10 plots. The seedling emergence rate of LCU 80 and LCU 100 decreased as the N level increased and seedlings were wilted severely on the 13th day after sowing at 9 and 12 kg N/10 a. In MS S10 plots the emergence rate was higher than 80% at all N levels and seedling growth was normal until 30 days after sowing. Yield of rice was similar between seedling box application and soil incorporation in paddy of MS S10. Yield of rice among the 6, 9, 12 kg N/10 a of MS S10 and conventional 12 kg N/10 a of urea split application was similar, but it was significantly higher compared with no N plot. Fertilizer N recovery of MS S10 decreased as fertilizer level increased and it was significantly higher compared with conventional urea split application.