Studies were conducted to know the response of wheat to graded dilution of distillery effluent on nutrient content, uptake and availability of nutrients in soil for two consecutive rabi seasons of 1999-2000 and 2000-2001. Two years results indicated that a higher dilution level of 1:50 recorded significantly higher yield (52.59 q/ha) than other dilution levels. The nutrient contents in plants showed significant variation due to dilution levels. Availability of N, P, K, Zn, Cu, Fe and Mn contents in soil was significantly higher in plots irrigated with undiluted effluent irrigation. However, total nutrient uptake by Crop was significantly higher at 1:50 dilution level as it produced maximum biomass and economic yield. The  study concluded that the dilution treatments of 1:50 was found  better for harvesting higher crop yield but there was lesser residual nutrient availability due to higher nutrient uptake. Whereas, the lesser dilution treatments results in higher residual nutrients availability.