The growth of root system directly affects the absorption and utilization of soil water and nitrogen, and understanding the responses of root characteristics to water and nitrogen regimes is thus crucial for optimizing water and nitrogen management. The root characteristics of each soil layer, i.e., root length, root surface area, and root volume, as well as fruit yield and water use efficiency of greenhouse tomato under drip fertigation in response to different irrigation levels and nitrogen rates were explored in northwest China. There were four irrigation levels, i.e., 50% ETC (W1), 75% ETC (W2), 100% ETC (W3), and 125% ETC (W4), where ETC is the crop evapotranspiration, and four nitrogen rates, i.e., 0 kg ha−1 (N1), 150 kg ha−1 (N2), 250 kg ha−1 (N3), and 350 kg ha−1 (N4). The results showed that reasonable irrigation and nitrogen regimes (W3N3) significantly increased fruit yield by 31.64% and root length, root surface area, and root volume by 45.03%, 61.24%, and 148.21% compare to W3N1, respectively. The promoting effect of increasing irrigation level on root characteristics increased with soil depth and had the greatest increases in root volume by 27.07%, 123.43%, and 211.47% for the 0–10, 10–20, and 20–30 cm soil layers, respectively. In addition, reducing irrigation level significantly increased the percentages of roots in the top soil by 29.71%, 26.77%, and 18.53% for root length, root surface area, and root volume, respectively. The reasonable nitrogen rate (N3) significantly increased fruit yield by 41.11%, water use efficiency by 34.42%, and root length, root surface area, and root volume by 40.42%, 41.44%, and 112.76%, respectively. The over-application of nitrogen (N4) reduced root characteristics of all soil layers, fruit yield, and water use efficiency. The promoting effect of increasing nitrogen rate on root length of each soil layer decreased with soil depth, by 71.01%, 48.96%, and 15.71% for 0–10, 10–20, and 20–30 cm soil layers, respectively. Irrigation level was the main factor dominating the root growth of each soil layer. The correlation analysis showed that fruit yield had significantly positive correlations with root characteristics in all soil layers, while water use efficiency had significantly positive correlations with the percentages of root length and root surface area in the 0–10 cm soil layer. In conclusion, rational water and nitrogen regimes achieved better fruit yield by promoting root growth of greenhouse tomato, and the water use efficiency of greenhouse tomato was improved by increasing the root percentage in the topsoil layer to alleviate the adverse effects under water stress conditions. This study reveals how irrigation volume and nitrogen application can enhance tomato yield and water use efficiency by regulating root characteristics and vertical root distribution, providing support for understanding the response of root systems to changes in soil water and nitrogen conditions.