A series of N fertilization experiments was conducted over three growing seasons, at three elevations, utilizing two varieties of ‘Acala’ cotton (Gossypium hirsutum) on two soil types. The treatments consisted of various rates and timing of N fertilizer applications. Data indicated that N deficiency at early growth stages limited development of vegetative branches, internode elongation, and fruiting, particularly in “one‐peak” flowering areas. Cotton plants can compensate by increased fruiting in longer seasons or “two‐peak” flowering areas when adequate N is available during late season following earlier N deficiency. The effect of N applications on fruiting and yield was dependent on the intial N fertility of the soil and the yield possibility. When N was limited, yield and fruiting were increased by N applications. Petiole analyses were used to show the relationship between N nutrition and yield and fruiting.