Subsurface Drip Irrigation is the preferred irrigation method when water is limited because of its ability to spread a small irrigation depth uniformly over a great surface area. Subsurface drip irrigation is used to maximize the net return per unit of water. Reduced and no tillage is a practice that can be implemented to further reduce costs and improve profit. The main objective of this paper was to study the effect of no till and reduced tillage with Subsurface Drip Irrigation Systems during two years in Far West Texas. The experiment consisted of 10 plots. Each treatment was replicated 5 times. Each plot had an area of 0.57 acres, consisting of 4 rows spaced at 40 inches and with a row length of 1820 ft. The cost of the tillage practices for the no till was $65.5 and $59.85 for the reduced tillage in 2000, and $40.35 for the no till and $54.255 for the reduced tillage in 2001. The cotton lint yield was 1065 lbs/acre for the no till and 986 lbs/acre for the reduced tillage in 2000, and 1217 lbs/ac for the no till and 1232 lbs/ac for the reduced till in 2001. There was no statistical difference on yield and final income for the two treatments during the two years studied. The best lint yield and water use efficiency results were obtained with reduced tillage although its costs were higher in 2001. The cost presented some variations during the two years as farmers looked for ways to reduce costs.