Soil and cotton tissue from cotton fields in the major cotton production areas of Arizona were analyzed for plant nutrients and results are reported. Popula tion distributions for soil nitrate and phosphorus and tissue nitrogen, phosphorus, magnesium and iron are given. Correlations between soil tests for nitrate-nitrogen (NO₃-N) and petiole NO₃-N were poor but correlations between CO₂ extractable (McGeorge, 1940) phosphate and total leaf P were significant.