Two field Experiments were conducted at Etai El-Baroud Experimental Research Station, Behira Govemorate during the two growing seasons of 2001/2002 and 2002/2003 to study the effect of relay intercropping cotton with sugar beet using three dates for growing cotton; 1², 15² of March and April 1² and three levels of NPK fertilizer; recommended (60-30-48), recommended - 25 %, (45-22.5-36) and recommended + 25 % (75-37.5-60), on yield and yield components of sugar beet and cotton. The results indicated that Sugar beet: Weight of root/ plant, root diameter and sucrose percentage were not significantly affected by cotton relay intercropped in both seasons. Whereas, root length, % total soluble sugar (T.S.S), purity and root yield/ fed were significantly affected by cotton relay intecropped with sugar beet. Total yield/ fed was significantly reduced by 15.54, 9.30 and 5.88 % in the first season and 15.27, 9.27 and 5.88 % in the second season when cotton was grown on March 1 ^I, 15 ² and April 1 ², respectively. Cotton: I- Sowing cotton on March 1a sharply reduced all cotton growth characters and components and seed cotton yield/ plant and per feddan. Whereas, sowing cotton on March 15^th was significantly higher in number of fruiting branches/plant, number of open bolls/plant, boa weight, seed index, seed cotton yield/plant and seed cotton yields/fed, compared with the other two dates. Cotton fertilized by the recommended dose of NW - 25 % (45, 22.5, 36) kg/ fed gave significant increments In numbers of fruiting branches/plant, number of open bolls/plant, boll weight, cotton seed and seed cotton yields/ plant and per feddan. The interaction effects between sowing dates and NPK fertilizer levels led to higher fruiting branches/plant, total bolls/ plant, number of open bolls/plant, seed yield/plant as well as seed cotton yields/fed. when cotton grown on March 15 ^nl and fertilized by recommended dose - 25 %. 4- Total Income was 5344.40 L.E when cotton was grown as relay intercropping with sugar beet, compared with 3570 LE as the total Income of sugar beet and cotton when grown as solid crop. Relay intercropping of cotton with sugar beet can be recommended as Intensive cropping system for gaining two main yields from sugar beet and cotton without significant deleterious effect on sugar yield and sucrose percentage.