Multiple studies across the U.S. cotton (Gossypium hirsutum) belt have shown boron and nitrogen to be essential nutrients for profitable cotton production. Four levels of nitrogen (N) (0, 30, 60 and 90 lb/acre) and four levels of boron (B) (0, 0.5, 1.0, and 2.0 lb/acre) were used on DPL-50 in a split-plot design with B subplot treatments within N whole plot treatments. The experiment was replicated three times. Nitrogen as sodium nitrate was side-dressed and boron as solubor foliar applied. Yield and quality parameters were measured for each treatment. Lint yields were increased (P<0.01) by increased nitrogen rates. The increase in lint yield was 86, 335 and 423 lb/ for 30, 60, and 90 lb/acre N over the untreated control, respectively. Adding foliar boron up to 2.0 lb/A, however did not increase lint yield over the untreated control. Additional research is needed in order to fully understand the benefit of boron in N utilization by cotton plants.