Nitrogen (N) is a key element for the production of potato. The N uptake efficiency, N use efficiency and increased N utilization efficiency can be decreased by N deficiency treatment. We performed this study to investigate the association between transcriptomic profiles and the efficiencies of N in potato. Potato cultivars "Yanshu 4" (short for Y), "Xiabodi" (cv. Shepody, short for X) and "Chunshu 4" (short for C) were treated with sufficient N fertilizer and deficient N fertilizer. Then, the growth parameters and tuber yield were recorded; the contents of soluble sugar and protein were measured; and the activities of enzymes were detected. Leaf and root transcriptomes were analyzed and differentially expressed genes (DEGs) in response to N deficiency were identified. The results showed that N deficiency decreased the nitrate reductase (NR), glutamine synthetase (GS) and root activity. Most of the DEGs between N-treated and N-deficiency participate the processes of transport, nitrate transport, nitrogen compound transport and N metabolism in C and Y, not in X, indicating the cultivar-dependent response to N deficiency. DEGs like glutamate dehydrogenase (StGDH), glutamine synthetase (StGS) and carbonic anhydrase (StCA) play key roles in these processes mentioned above. DEGs related to N metabolism showed a close relationship with the N utilization efficiency (UTE), but not with N use efficiency (NUE). The Major Facilitator Superfamily (MFS) members, like nitrate transporter 2.4 (StNRT2.4), 2.5 (StNRT2.5) and 2.7 (StNRT2.7), were mainly enriched in the processes associated with response to stresses and defense, indicating that N deficiency induced stresses in all cultivars.