A two year field experiment showed that application of ~ N as basal and ~ N as foliar spray at growth stage 3 increased grain yield of wheat by 43.2% compared to that obtained by applying full N (100 kg N ha-1) as basal (normal practice). Foliar spray without starter N reduced the yield by 14.9% (1710.5 kg ha-1) compared to normal practice. Foliar application of ~ N at growth stage 3 along with ~ N as basal was found profitable in terms of gross margin ($ 401.05) and benefit cost ratio (3.60). This treatment gave additional income of US $ 160.02 ha-1•