Nitrogen ranging from 0 to 150 lbs/A of N in 25 lbs/A increments have been applied to the same research plots planted to cotton since 1973 on a silt loam (Fragiudalf) soil. All treatments were replicated 9 times. The data from the 1990 preplant soil samples taken from 0 to 36 inches in 6 inch increments were examined. Significant trends as a function of N application were found for N, pH value, % organic matter content, K, Ca, and Fe. As expected, N was found to increase with N rate. The 0 to 100 lbs/A N rates contained the most N at the 6-12 inch depth, while the 125 to 150 lbs/A N rates contained N more distributed at the surface and at the 30-36 inch depth. Cotton lint yield leveled off at the 75 to 100 lbs/A N rate. An increase in the Fe content and a decrease in the Ca content was most likely a result of the decrease in the 0 to 6 inch depth in pH from 6.3 to 5.5 with increasing N rate. Potassium, which was applied preplant at a rate of 90 lbs/A, decreased with N rate. Organic matter decreased from the initial content of 0.66% to 0.59% in the control (O lbs/A N) plots. However, percent organic matter increased with N application up to a high of 0.89% in the 125 lbs/A N rate. While N fertilizer was applied primarily to produce high yields of lint cotton, an important byproduct of these yields was the organic residues. These results suggest that adequate N fertilization was a beneficial long-term management practice for increasing organic matter on Fragiudalf soils used for cotton production.