A field study was conducted to understand nitrogen use efficiency of high yielding Japonica rice varieties under three levels of nitrogen fertilizer (90, 150 and 210 kg N $ha^{-1}$) in Iksan, Korea. Two high yielding rice varieties, Boramchan and Deuraechan, and an control variety, Dongjin2, were grown in fine silty paddy. Nitrogen use efficiencies (NUE) were 83.3, 56.3, and 41.2 in 90, 150, and 210 kg N $ha^{-1}$ fertilizer level, respectively. Total nitrogen uptake varied significantly among nitrogen levels and varieties. Variety Dongjin2 showed the highest nitrogen uptake efficiency (NUpE), while Boramchan and Deuraechan showed higher nitrogen utilization efficiency (NUtE). However, Nitrogen harvest index (NHI) was higher in Boramchan (0.58) than Deuraechan (0.57) and Dongjin2 (0.53). Rough rice yield showed linear relationship with total nitrogen uptake ($R^2$=0.72) within the range of nitrogen treatments. Boramchan produced significantly higher rough rice yield (8546 kg $ha^{-1}$) which mainly due to higher number of panicles per $m^2$ compared to Deuraechan (7714 kg $ha^{-1}$). Deuraechan showed higher number of spikelets per panicle, but showed lower yield due to lower number of panicle per $m^2$. Rice varieties showed different nitrogen uptake ability and NUE at different nitrogen level. Plant breeders and agronomist should take advantage of the significant variations and relationships among grain yield, NUpE, and NUE.