Current trends in permitting large animal feeding facilities require documenting the nutrient budget for producers utilizing manure in their production system. A 2-year evaluation of cotton nitrogen uptake and removal from the field was undertaken to assist nutrient management specialists in developing nitrogen budgets for irrigated cotton. Dairy manure was applied to supply an equivalent of 120 or 240 pounds of total N per acre. Acala 1517 cotton was sampled in September from each plot and partitioned into lint, seed, and leaves plus stems and bracts. Lint yield and quality were also determined. Generally, there was no negative effect on lint yield or quality due to manure applications. High manure rates (240 lb N/A) resulted in proportionately more N in the vegetative tissue of the plant and did not affect nitrogen removal in the seed or lint. Nitrogen recovery by cotton that could be attributed to manure was approximately 35% in the second year of production. Residual effects of manure on cotton include greater plant height during a "good" year of production.