A study was conducted to investigate the effect of different irrigation programs and nitrogen (N) levels on N concentration, uptake and utilisation by the processing tomato (Lycopersicum esculentum). The amount of water used was determined based on a screened class-A pan. Irrigation treatments consisted of 2 different irrigation intervals (I₅, 5 days; I₁₀, 10 days) and 3 plant-pan coefficients (K_cp0.50, 0.50; K_cp0.75, 0.75; K_cp1.00, 1.00). Nitrogen treatments consisted of 3 N levels (N₀, 0 kg/ha; N₈₀, 80 kg/ha; N₁₆₀, 160 kg/ha). The irrigation interval, plant-pan coefficient and N fertiliser rate affected all parameters examined; however, the N fertiliser rate had the greatest impact. Nitrogen applications increased N concentrations in the leaf, tomato and vegetative biomass. Plant total N uptake and benefit rate from fertiliser was highest with the N₁₆₀, I₁₀ and K_cp0.75 and K_cp1.00 treatments. Results show that the N₁₆₀, I₁₀ and K_cp0.75 treatments can be used for increasing plant N uptake and the benefit rate from fertiliser.