This study was to verity that the uptake inhibition and accumulation of nitrogen in different potassium levels. Lettuce was used as model plant in this study and grown in pot of 10cm's in diameter and depth with mixture media of vermiculite and perlite under supply of different culture solution for three weeks. Nitrogen absorption at root was inhibited by increased potassium concentration in nutrient solution, and nitrate accumulation of plant was depended on absorption of nitrogen because nitrate content of 0 K level was 4-5 times higher than that of 2 K level, Concentration of ascorbic acid was decreased by increasing the nitrogen absorption, since ascorbic acid (AsA) content of 2K level was higher than those of OK level in both of old leaf and flesh leaf