Precision agriculture provides an opportunity to increase production efficiency. However, successful application of precision agriculture management practices will depend on the understanding of spatial variability of yield and factors that influence yield variability. The objectives of this study were to evaluate spatial variability of cotton yield, yield components, and soil parameters and their relationships in irrigated cotton fields. This research was conducted on two irrigated cotton fields near Lubbock, Texas. Soil was sampled on 2.5 acres grid system. Cotton lint yields and yield components were determined on a 0.001-acre area near each soil sampling point. The variation of soil and cotton parameters was processed with classical statistics and geostatistics. Lint yield averaged 796 lb/a and had a CV of 0.18 in Field 1. Lint yield averaged 996 lb/a and had a CV of 0.15 in Field 2. Cotton lint yield was positively correlated to boll number, boll per plant, and lint per boll in both fields. Except potassium saturation in Field 1, there were no strong correlations between lint yield and soil nutrients in the 0 - 6" layer since most nutrients were above their critical values in both fields.