The role of nitrification-denitrification in the loss of nitrogen from urea applied to puddled soils planted to rice and subjected to continuous and intermittent flooding was evaluated in three greenhouse pot studies. The loss of N via denitrification was estimated indirectly using the15N balance, after either first accounting for NH3 volatilization or by analyzing the15N balance immediately before and after the soil was dried and reflooded. When urea was broadcast and incorporated the loss of15N from the soil-plant systems depended on the soil, being about 20%–25% for the silt loams and only 10%–12% for the clay. Ammonia volatilization accounted for an average 20% of the N applied in the silt loam. Denitrification losses could not account for more than 10% of the applied N in any of the continuously flooded soil-plant systems under study and were most likely less than 5%. Intermittent flooding of soil planted to rice did not increase the loss of N. Denitrification appeared to be an important loss mechanism in continuously flooded fallow soils, accounting for the loss of approximately 40% of the applied15N. Loss of15N was not appreciably enhanced in fallow soils undergoing intermittent flooding. Apparently, nitrate formed in oxidized zones in the soil was readily denitrified in the absence of plant roots. Extensive loss (66%) of15N-labeled nitrate was obtained when 100 mg/pot of nitrate-N was applied to the surface of nonflooded soil prior to reflooding. This result suggests that rice plants may not compete effectively with denitrifiers if large quantities of nitrate were to accumulate during intermittent dry periods.