Low quality of sugar beet roots is one of the problems which face expanding in agriculture of sugar beet in Middle Egypt; especially El-Minia Governorate .This trial was conducted at Mallawi Agric.Res. Station ,El-Minia, Egypt, during 2008/2009 and 2009/2010 seasons to determine the optimal level of boron and nitrogen fertilizer to obtain the highest yield and quality of sugar beet . Split plot design with four replications was used. Nitrogen fertilizer levels i.e. 80, 100 and 120 kg/fed were arranged in the main plots. Boron, as boric acid, was foliar sprayed at 0.00, 0.05 and 0.10 % and allocated in the sub plots. Foliar applications of boron were applied at 80 days after planting. The obtained results revealed that boron and nitrogen fertilizer levels had a significant effect on vegetative traits, i.e. root length and diameter (cm), quality characteristics (pol%, Na, K, a- N contents, sugar recovery % and quality index) and productivity parameters of sugar beet (root and sugar yields ton/fed) in the two growing seasons and the combined. Applying fertilization of sugar beet by 100 kg N /fed with foliar application of boron with 0.10 %( as boric acid) is recommended under Middle Egypt conditions (El-Minia Governorate conditions) because it gave the hightest value of recoverable sugar yield (4.39 ton/ fed) of sugar beet compared with the other.