Field experiments were conducted in 1997/98 and 1998/99 growing seasons at Sakha Agric. Res. Station in a clayey non saline-non alkaline soil to study the effects of three irrigation intervals (3, 4 and 5 weeks), two furrow irrigation system (irrigating every furrow and every other furrow alternative) and two nitrogen fertilizer levels (75% and 100% of nitrogen recommended dose) on sugar beet yield and water relations. Split-split plot design with four replicates was used. Irrigation intervals occupied the main plots, while furrow irrigation systems were replaced the sub plots and the nitrogen fertilizer levels were the sub-sub plots. Results revealed that irrigation intervals of 3 weeks, alternative furrow irrigation and application of recommended nitrogen rate were the best combination for sugar beet yield, average root weight, sucrose percentage and sugar yield. The results also indicated that the irrigation intervals of 3 weeks under every furrow irrigation received the highest amount of irrigation water and consumed more water than the other treatments. Concerning the water use efficiency, data clearly showed that the irrigation intervals of 5 weeks and irrigation of every other furrow achieved the highest values of water use efficiency. While the irrigation intervals of 3 weeks and irrigation of every furrow achieved the lowest values of water use efficiency. At the same time sugar beet roots extracted about 80% of its water needs from the upper soil layer (30 cm).