Nitrogen management has to be good for best yields, but factors such as soil condition, irrigation and pest management may have greater effects on cotton yield than N rate. We have had much improved cotton yields in the past few years. We believe that is due more to improved utilization of N by plants than to increased application of N. In other words, improved soil management, irrigation scheduling and pest management have allowed the cotton plants to use N more efficiently. One point of importance is that high yields deplete the soil of nutrients rapidly. For example, there is the equivalent of 11 kg N in each bale, so 10 bales/ha will remove 110 kg N/ha from a field each year. The practice of burning stubble will also encourage loss of nutrients.