Nitrogen (N) application can significantly regulate the N distribution strategy of crop leaf photosynthesis to optimize photosynthetic N use efficiency (PNUE) and yield, but its effects on PNUE in drip-irrigated rice and its relationship with yield formation remain unclear. We hypothesize that water-fertilizer integration can improve the leaf photosynthetic N distribution strategy and whole-plant biomass accumulation through precise N fertilizer supply to improve water use efficiency while ensuring yield in drip-irrigated rice. A two-year field experiment was conducted in 2021-2022 using two rice varieties with different degrees of drought resistance (T-43 and Liangxiang 3) with two irrigation methods (FI, traditional flood irrigation; DI, mulched drip irrigation) and four N application levels (0, 150, 300, and 450 kg center dot ha-1). Flag leaf traits, N distribution, PNUE and rice yield were assessed. The N distribution ratios in the carboxylation system (Pc), light-harvesting components (PL), PNUE and spike biomass in T-43 and LX-3 rice were 32.3-109.1 %, 22.7-152.7 %, 18.9-69.6 % and 35.1-93.7 % lower under DI than FI; the two-year mean leaf area, specific leaf weight, N content per unit mass and N content per unit area were 1.3 % and 1.6 %, 17.3 % and 9.2 %, 7.6 % and 24.5 %, 32.7 % and 45.1 % higher under DI than FI. Finally, the maximum net photosynthetic rate (Pmax) and yield of T-43 did not significantly differ between FI and DI. Under both irrigation methods, the mean chlorophyll content, PL, Pmax, maximum electron transport rate (Jmax), PNUE, spike biomass and yield of T-43 were highest under 300kg center dot ha-1 N. Under DI (10,200m3 center dot ha-1), selecting drought-resistant rice (T-43) and applying 300 kg center dot ha-1 N fertilizer increased the specific leaf weight, leaf chlorophyll content, Pcand PL to increase PNUE and material accumulation, thereby increasing yield, representing an effective management strategy for improving productivity and water use in drip-irrigated rice in arid areas.