Limited irrigation capacities, short growing seasons, and irregular rainfall on the southern Texas High Plains require good irrigation management of cotton for optimum yields. Irrigation technologies are now available that can efficiently apply very limited quantities of irrigation water at intervals of less than 3 days. A simple soil water balance model driven by estimated daily evapotranspiration, crop coefficients, and infiltrated rainfall was used to determine irrigation timing and quantities with limits set by optimum available soil water, minimum irrigation interval, and maximum irrigation capacity. The protocol established the first irrigation date and determined daily irrigation quantities and start up dates following significant rainfall events. It also provided controlled depletion of soil water beginning at the time of crop maturity, which, on the Texas High Plains, corresponds with a time of significant seasonal rainfall. The protocol was configured as a computer spreadsheet and used to determine daily irrigation amounts of 9 cotton treatments irrigated with a LEPA system during the 1995 and 1996 growing seasons. Irrigation intervals were 1d, 2d, and 3d with irrigation capacities limited to 0.1, 0.2, and 0.3 in./d. The three irrigation capacity treatments (0.1, 0.2, and 0.3 in./d) resulted in average lint yields of 719, 1042, and 1079 lb/A in 1995 and 1109, 1315, and 1363 lb/A in 1996. Water use efficiency and seasonal irrigation water use efficiency ranged form 46 to 58 lb/A-in. and 69 to 79 lb/A-in., respectively, in 1995; and from 60 to 71 lb/A-in. and 67 to 97 lb/A-in. , respectively, in 1996 for the nine irrigation treatments. The soil water depletion protocol resulted in high cotton lint yields and water use efficiencies while utilizing available rainfall and irrigation water during two growing seasons.