Considering that wheat occupies a primary place in human food, it is important to find varieties of wheat that, in addition to their high yields, are characterized by high nutritive and mineral qualities. The aim of this study was to determine dry matter content in genetically divergent wheat varieties, to identify varieties with a higher dry matter content, as well as to determine the accumulation rate of dry matter in different phenological phases. The highest increase in the amount of dry matter occurred in the phase of seed filling (16.31%). The fastest accumulation of dry matter for a period of one week was recorded in the phenological phase of milk maturation. Based on the results, it was concluded that phenological phase of seed filling is an important period of the wheat development for the accumulation of dry matter. The amount of accumulated dry matter depends on the variety of wheat. Varieties with higher amount of accumulated dry matter can be possibly used for selection and hybridization.