A field experiment was conducted during the winter season 2002/2003 at Sakha Agric. Res. Station Farm, Kafr El-Sheikh Governorate to study the effect of nitrogen fertilizer forms and rates on sugar beet yield and their net return under different tillage practices. Split split plot design was used with four replicates. The main plots were assigned with three tillage practices (71, T2 and T3). The sub plots were assigned with three nitrogen forms, i.e. anhydrous ammonia 82 % N (AA), ammonium nitrate 33 % N (AN) and urea ammonium nitrate liquid 32 % N (UANL). The sub-sub plots were assigned with four nitrogen rates N3, N30, No:land Ng0 kg N/fed