Field experiments were conducted at the Tidewater Agricultural Research and Extension Center, Virginia. The Objectives of the experiment were to investigate if nitrogen-fertilized cotton produced additional yield increases with added B, if plant B content was maintained throughout the growing season by use of foliar B sprays and if the rate of N fertilization affected plant B response. Four levels of nitrogen (N) 0, 60, 90 and 120 lbs/acre 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 ammonium nitrate was 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. Visual observation of plots not fertilized with N or B showed severe nutrient stress resulting in premature cutout. In 1997, the highest yield was obtained with the combination of 90 lb/acre N and 0.5 lb/acre B which was 214 lb lint/acre over the untreated control. The addition of B beyond 0.05 lb/acre did not increase lint yield further. In 1998, the highest yield was obtained with the combination of 120 lb/acre N and 1 lb/acre B, followed by 90 lb/acre N and 0.5 lb/acre B. This yield advantage over the untreated control was 320 and 312 lb/acre lint yield, respectively. The application of B higher than 1 lb/acre did not increase lint yield further. For both 1997 and 1998, leaf B level increased with the application of increase B rates. Petiole B level declined over time indicating B use by the cotton plant. Both leaf and petiole analysis indicated adequate B level 5 weeks after first flower. Petiole NO3 however, declined rapidly, more so in 1997 than 1998. Generally N fertilization increased lint yield, although the N rate at which the highest yield was obtained varied. N fertilization produced larger plants and high leaf N levels, but also increased yield. Excessive vegetative growth at the expense of flower production was not observed in this study. Our findings support the current recommendation for B which is 0.50 to 1.0 lb/acre for high yielding cotton. Possible relationship between cotton yield and B:N in tissue at various sampling dates will be examined.