This work was conducted at Mallawi Agric. Res. Station, Minia Governorate, Egypt, during 2005/2006 and 2006/2007 seasons to study the effect of three nitrogen fertilizer levels , i.e. 60, 90 and 120 kg /fed and three sulphur fertilizer levels (0, 100 and 200 kg /fed.) on the yield and quality traits of Oscar poly sugar beet variety to define the treatments needed to achieve the highest yield and quality of sugar beet under Middle Egypt conditions (El Minia Governorate conditions). In addition, improving the processing season quality of sugar factory (Abou Kourkas factory) is another objective. The obtained results indicated that nitrogen fertilizer and elemental  sulphur levels exhibited a highly significant effect on all growth characters , i.e. length,diameter and weight of root , quality parameters such as  pol%, a -N,K contents,quality index, sugar recovery % of sugar beet as well as yield traits, i.e. roots  and recoverable sugar yields (ton/ fed) , except a -N and quality index was not significant in related to sulphur fertilizer levels in both seasons . Therefore, application of 100 kg S / fed. with 90 kg N / fed. for sugar beet  under Middle Egypt conditions are recommended because it gave the highest value of recoverable sugar yield ton/fed per fed .