Gravitational irrigation systems have many disadvantages for availability of water and nutrient elements in plant growth. In this research, water and urea fertilizer use efficiency has been compared, in four traditional and pressurized irrigation systems, using heavy isotope of nitrogen (15N) and neutron scattering. The field experiment was carried out as a randomized complete block (split plot) design on lettuce. Different irrigation systems (main factor) consisted of trickle fertigation (T1), sprinkler fertigation (T2), sprinkler irrigation with soil fertilizer application (T3) and furrow irrigation (T4) and different plant organs (sub factor) consisted of outer and inner leaves, stem and root. The results showed that, there were significant differences (at 5% level) between lettuce canopy yield and were recorded 86.3, 77.2, 72.2 and 60.3 tonha-1 for the treatments T1, T2, T3 and T4, respectively. Trickle fertigation had the highest potential for outer leaves, stem and root production and sprinkler fertigation system had the highest potential for inner leaves production. Plant under trickle fertigation had the highest stem and the lowest leaves production and this was recorded in reverse order in sprinkler fertigation. In T3 treatment, 64.4% of nitrogen in lettuce, was derived from the labeled fertilizer and in comparison with other treatments, that was very high (T1=51.1%, T2=46.4% and T4=42.4%). Because of high total nitrogen and Ndff, nitrogen use efficiency was increased in T3 treatment (up to 65.8%). The nitrogen use efficiency in T1, T2 and T3 were 53.0%, 41.4% and 19.9% respectively. The lowest water consumption and the highest water use efficiency were recorded in sprinkler fertigation (2918 m3ha-1 and 26.46 kg m-3, respectively). On the other hand, the highest water consumption and the lowest water use efficiency were recorded in furrow irrigation (10948 m3ha-1 and 5.51 kgm-3, respectively). In other words, in sprinkler fertigation with use of one fourth of water, the amount of yield was increased up to 28% (in comparison with furrow irrigation). It seems that split application of fertilizers in 8 increments in normal soils (with normal level of nutrient elements) is not suitable for lettuce culture. It is recommended that the total amount of fertilizer requirement should be applied 30-51 days after planting of the lettuce (the most of it should be applied 40 days after planting). In this condition, increasing expectation of fertilizer use efficiency (over 60%) is possible in sprinkler fertigation treatment.