A field experiment was conducted in 1997 growing season, at El-Karda Water Requirements Research Station, Kafr El-Sheikh Governorate, to evaluate the furrow lengths and method of applying irrigation on cotton seed yield and water use efficiency. Five treatments were arranged in split-plot design. Three of them for furrow lengths which were 40, 60 and 80 meters and the others for methods of applying irrigation water (with siphon-without siphon).                 The obtained results showed that the cotton seed  yield increased with decreasing furrow length and using siphon tube-in the applied irrigation water. There is no significant difference in values of water consumptive use among treatments. The treatment of 40 meters furrow length with using siphon tube  recorded the highest values of irrigation application efficiency, crop water use efficiency and field water use efficiency . Data revealed also that the use of siphon tubes method for irrigation obtained the advantage of controlling water given to the field.