A field experiment was carried out at El-Roba village, Baltim, Kafr El- Sheikh Governorate, Egypt during two consecutive growing seasons (Late winter seasons 2003/2004 and 2004/2005) to study the effect of irrigation regimes, organic manure and source and levels of nitrogen fertilizers on tomato yield and water efficiency.  The obtained results could be summarized as follows: The highest values of tomato total fruit yields (34.782 and 32.733 ton fed.^-1) were obtained from tomato plants irrigated at 1.3 evaporation pan coefficient and fertilized with 10 m³chicken manure fed.^-1 and enciabeen (SRF) at 320 kg N fed.^{-1 in the 1st} season and at 240 kg N fed.^{-1 in the 2nd} season. The highest values of N concentration in tomato plants at 70 days from transplanting (4.06 and 4.03 %), P% (0.340 and 0.346 %) and K concentration (3.63 and 3.67 %) were obtained from tomato plants irrigated at 1.3 evaporation pan coefficient with 10 m³ chicken manure and fertilized with enciabeen at 320 kg N fed.^{-1 in the both seasons.} Results indicated that the amounts of seasonal water consumptive use were (84.73, 71.01 and 58.96 cm) in the 1^st season and (87.40, 73.09 and 60.54 cm) in the 2^nd season from irrigation at 1.3, 1.0 and 0.7 evaporation pan coefficient, respectively. The highest values of water use efficiency (11.816 and 11.947 kg fruits m^-3 water consumed by tomato plants) were obtained from tomato plants irrigated at 0.7 evaporation pan coefficient, fertilized with 10 m³chicken manure fed.^-1 and fertilized with enciabeen at 320 and 240 kg N fed.^{-1 in the 1st} and 2^nd seasons, respectively.