In design of experiments, sometimes experimental material may be rare while the other experimental material may be available in large quantity or when the level of one (or more) treatment are easy to change, in such situation, a design called the split plot design is best adopted. This research work observes two varieties of okra (V-35 and N47-4)and three levels of Nitrogen fertilizer (0kg, 90kg, 120kg) which are split plot treatment and main plot treatment using split plot design. Planting was done at spacing 60cm x 60cm. Four seeds of each variety were directly sown per hole at a depth of 2cm. After germination, seedlings were thinned to one plant per stand three weeks after planting. Manure was applied by broadcasting and thoroughly worked into the experimental plot. The results of analysis carried out using split plot design with SAS® package shows that yields from the level of nitrogen fertilizer application are significantly different at 5% level. The mean yield for zero kg of fertilizer (control) per plot for N47-7 and v-35 are 2.48 and 2.70 ton/hectare respectively while the mean yield for 90kg per plot for N47-7 and V-35 are 3.37 and 4.50 ton respectively. Also, for 120kg of fertilizer, the mean yields are 6.53 and 5.16 ton/hectare for N47-7 and V-35 respectively.