The split application of a nitrogen fertilizer was applied at the levels to 3, 4, 5, 6 and 7 time. The results of yield and quality of Okro tea are summarized as follows: Among five treatments, the growth and yield were somewhat more excellent in the five time split treatments compared with other treatments. The chemical components such as total nitrogen, total amino acid and vitamin C were somewhat higher in the five time split treatment compared with other treatment. However, the content of components such as tannin, caffeine, chlorophyll were not different among plots of $4{sim}7$ time split application except three time split application manuring. The content of fatty acid was producted $2,888{sim}2,933mg/100g$. Especially, the content of oleic acid, linoleic acid and linolenic acid was the higheat in the five time split application. Sixteen kinds of free amino acid including theanine as a good taste component of Okro tea were isolated and measured by HPLC. Theanine in the five time split application was higher with value of $72{sim}513mg/100g$ than in other treatment. In scoring test, tea appearance and interal qualities of 3 time split application become lower than any other treatment as 80.2 point, while five time application had the highest with 84.7 point. Conquently, those results meant that five time split application was optimum split application of fertilizer for high yield and good quality of Okro tea.