Dairy production has risen dramatically in New Mexico, particularly in the leading cotton production counties of Doña Ana, Chaves and Eddy. A readily available source of manure is available for use in crop production systems in these regions. Plots were treated with fresh dairy manure and inorganic fertilizer to supply 128 pounds N per acre (recommended N rate based on soil test) or 256 pounds N per acre. There was a zero N check. All plots received the same P, K, Mg and S supplied by the high rate of manure. Both rates of manure decreased the amount of lint in the first picking. Final yield, however, was not significantly different among treatments with an average 796 pounds lint per acre. Nitrogen removal by the cotton plant indicated that dairy manure provided an additional 38 pounds of N per acre during the growing season over the check plot. There was no difference in N uptake due to rate of application indicating that factors other than quantity of N influenced N uptake. Furrow irrigation often results in very dry conditions in the surface horizon where manure is typically incorporated and may limit N uptake. Rain events could trigger additional N release from the manure. Based on one year of data, cotton producers using fresh manure should limit applications to less than 2 dry tons per acre to limit delays in maturity.