Context or problemImproving water and fertilizer use efficiency is an inevitable choice for sustainable potato production in North China. However, the regulation mechanism of potato water and nitrogen use efficiency under water-nitrogen coupling (W-N) regime is still unknown. Objective or research questionThe objectives from a 3-year field experiment were (1) to assess the impact of W-N regimes on potato yield and water and nitrogen use efficiency, (2) to elucidate the soil microflora structure under W-N regimes, and (3) to determine the relationship between soil chemical properties, microflora structure, and potato water and nitrogen use efficiency. MethodsA three-year two-factor split-zone potato field experiment was conducted in arid and semi-arid regions of the Inner Mongolian Plateau, with irrigation [(rainfed (W0), optimized (soil-based) irrigation (W1), conventional irrigation (W2)] as the primary treatment and N fertilizer [no N (N0), chemical N (N1), 25 % manure substitution (N2)] as the secondary treatment. ResultsPotato yield and water productivity followed N2 > N1 > N0, and partial nitrogen productivity and nitrogen agronomic efficiency followed N2 > N1 at the same irrigation level. Potato yield, nitrogen internal efficiency, partial nitrogen productivity and nitrogen agronomic efficiency first increased and then decreased, whereas water productivity gradually decreased with increasing irrigation levels under the same fertilization regime. Moreover, potato yield, soil total nitrogen, organic carbon, and microbial biomass carbon and nitrogen content peaked with the W1N2 regime. W-N regimes significantly influenced soil microbial community structure. Soil microbial α-diversity was less variable under W1 and N2 conditions. Soil bacterial network complexity and robustness were higher in W1 and W2 than in W0 regimes, whereas the opposite was true for fungi. The complexity and robustness of the soil bacterial and fungal network demonstrated for three fertilization regimes were higher in N1 and N2 than in N0 regimes. Neutral community model showed that soil microflora in W-N regime was mainly influenced by stochastic processes. PLSPM showed that organic substitution regime with optimized irrigation improves potato water and nitrogen use efficiency by regulating soil chemical properties rather than microflora structure. ConclusionsW1N2 regime synergizes well to improve potato water and N use efficiency and soil microflora stability, and organic substitution regime with optimized irrigation improves potato water and nitrogen use efficiency by regulating soil chemical properties. Implications or significanceOur findings initially clarified the regulatory mechanisms of potato water and nitrogen use efficiency in North China, offering theoretical guidance for further optimizing irrigation and fertilization management.