Cotton production in much of the southeastern USA often benefits from supplemental irrigation. Many of the cotton fields in the region are small, irregular in shape, or contain rolling topography, which can make surface and sprinkler irrigation systems unfeasible. Microirrigation system configurations are more versatile and this may make them more adaptable, especially if costs can be reduced. Multiple low rate applications of water and crop nutrients are possible with microirrigation systems. Little information is available on optimal N management with these systems in the region. The objective of this research was to determine the effect of buried microirrigation tube spacing on plant N status and water status.