Two field experiments were carried out Sakha Agricultural Research Station, Kafr El-Sheikh Governrate, during 2009/2010 and 2010/2011 seasons to evaluate three sugar beet varieties ( Kawemira, Carolla and Farida) under two sowing dates (15^th October and 15^th November), and two harvesting dates (180 and 210  days from sowing date). Results can be summarize as the following: 1. Sowing sugar beet on 15^th Oct. attained the highest values of root length and diameter, root and top fresh weight/plant, sucrose %, Total Soluble Solids %, purity %, root and sugar yields t/fed. 2. Sugar beet vaieties were differed in the stydied characters: Carolla variety was superior in root and top fresh weight/plant, sucrose %, TSS %, purity %, root and sugar yields/fed. 3. Delaying harvest date up to 210 days from sowing gave the highest root dimension (length,  diameter), root fresh weight/plant, root yield/fed and the best quality (sucrose %, TSS %)  root and sugar yields/fed. 4.  A significat interaction between sowing dates and harvesting dates gave the highest values of sucrose %, root and sugar yields/fed in both seasons, root diameter in the first season and total soluble solids in the second season only. 5. Results cleared that significantly interaction between harvesting dates and varieties in root fresh weight/plant Carolla variety gave the highest value of root fresh weight/plant at harvesting date 180 days from sowing. Generally, it could be recommended that sowing sugar beet variety Carolla on 15^th Oct. with delaying harvesting date up to 210 days from sowing under Kafr El-Sheikh conditions to obtain the higher sucrose % and root and sugar yields/fed.