Use efficiency of applied nitrogen (N) is estimated typically to be <50% in most crops. In sandy soils and warmer climates particularly, leaching and volatilization may be primary pathways for environmental loss of applied N. To determine the effect of N fertilization rate on the N use efficiency (NUE) and apparent recovery of N fertilizer (APR), a replicated field study with ‘BHN 602’ tomato (Solanum lycopersicum) grown in sandy soils under a fertigated plastic-mulched bed system was conducted using ammonium nitrate as the N source at four different rates (0, 150, 200, and 250 lb/acre). Spring tomato was followed by fall tomato in the same field, a typical cropping sequence in north Florida. Fertigation of N fertilizer was applied weekly in 13 equal doses for both seasons. The highest NUE was 12.05% (spring) and 32.38% (fall), and the highest APR was 6.11% (spring) for the lowest rate of N applied (150 lb/acre). In the fall, APR was unaffected by fertilizer N rates and ranged from 12.88% to 19.39%. Nitrogen accumulation in tomato plants were similar among the three N fertilizer rates applied (150, 200, and 250 lb/acre), though compared with no N fertilizer application, significant increases occurred. Whole plant N accumulation, NUE, and APR declined or remained similar when N rates increased above 150 lb/acre. Additionally, a regression analysis and derivative of the quadratic fresh yield data showed that yields were maximized at 162 and 233 lb/acre N in the spring and fall seasons, respectively.