Differences in N response among corn (Zea mays L.) genotypes reflect variation in numerous processes involved in N use efficiency. In order to facilitate the study of such variation, we develop and demonstrate a concept for evaluating the contribution of N uptake and utilization processes to variation in N use efficiency. Eight hybrids were grown in a replicated field experiment at two levels of N fertilizer on a Dothan loamy sand (Typic Plinthic Paleudult). Differences among the hybrids for components of N use efficiency were evaluated from measurements of grain yield, N accumulation in the plant at silking, and N accumulation in the grain and stover at harvest. Significant differences were found among hybrids and between N levels for all traits. Interactions among hybrids and N levels were significant for all traits except grain yield. At low N supply, differences among hybrids for N use efficiency were due largely to variation in utilization of accumulated N, but with high N they were due largely to variation in uptake efficiency. Variation in proportion of N translocated to grain was also important at the low N supply. Variation in N accumulated after silking was not important at either level of N supply. Variation in N remobilization from vegetative tissue to grain was moderately important at the low N supply. Hybrids with similar levels of N use efficiency showed marked differences in component traits which contribute to efficiency.