Studies across the cotton (Gossypium hirsutum) growing regions of the country have shown boron and nitrogen to be essential nutrients for profitable cotton production. Four levels of nitrogen (N) (0, 30, 60 and 90 lbs/acre for 1996 and 0, 60, 90 and 120 lbs/acre for 1997) and four levels of boron (B) (0, 0.5, 1.0, and 2.0 lbs/acre) were used on DPL-50 in a split-plot design with B subplot treatments randomly assigned within N whole plot treatments. The experiment was replicated four times. Nitrogen as sodium nitrate, and ammonium nitrate for 1996 and 1997, respectively were side-dressed and boron as solubor foliar applied. Yield parameters were measured for each treatment. There was no significant N X B interaction thus, data were averaged over N and B rates, respectively. In both years increased N rate up to 90 lb N acre increased (P < 0.01) lint yield. The increase in lint yield was 86, 335 and 423 lbs/acre for 30, 60, and 90 lbs/acre N over the untreated control, respectively. In 1997, however the only significant yield increase was observed for the 90 lbs/acre N rate. Adding foliar boron at 2.0 lbs/acre, however decreased lint yield over the untreated control. Leaf blade tissue level increased with increasing B rates compared with the initial B level. Additional research is needed in order to fully understand the benefit of boron in N utilization.