Two field experiments were carried out  at Mallawy Water Requirements Research station – El Minia , Governorate; Egypt Water Management Research Institute – NationalWaterResearchCenter  during 2007 and 2008 seasons. The present research was carried out to study the effect of transplanting method on water use efficiency, yield, saving of water and economic evaluation for sugar can crop
(Saccharum officinarum L. ) and compare it with common conventional cultivation  practiced in this region. Four treatments were arranged in a split –plot design. Two of them planting method (normal and transplanting) and the others irrigation systems(furrows and beds). Results indicated that the planting sugar cane crop by transplanting  in  beds lead to an increase in productivity with rate equals 19.7% and more water saving
( 24.33%) per year , decreased both the costs of product materials by about 9.37 %, and the irrigation time by about 31.82% and rising the total irrigation's efficiency by 71.97%. It also saved water by about 785.607770 million m³/ area (Average area cultivated by sugar cane in Egypt)  compared with the traditional method in this region. The results indicated also from the economic view point that , the transplanting method recorded the highest values of field and crop water use efficiencies (7.10 and 10.68 kg/m³) respectively. Moreover the results indicated that the transplanting  method decreased  the total cost / fed. The highest values of total income, production,  financial benefits ( L.E/ area), net return of each and water irrigation (L.E /m³) and economic efficiency  were gained with it. Therefore , the economics of irrigation water becomes very important for planting irrigation management project where the over irrigation practices by farmers usually lead to low irrigation efficiency , water logging and high losses of water. It could be recommended to application of transplanting method to produce high yield  with less amount of water applied under El-Minia province conditions .