With increased environmental pressures, cotton producers may need to improve the efficiency of N fertilization. Including foliar applications in a cotton fertility program can improve N efficiency through improved timing and flexibility. The objective was to compare yields and economic returns from four soil and foliar N fertilization treatments. Data for 28 site-years were obtained from experiments conducted across the cotton belt in 2001 and 2002. The experimental design was a randomized complete block with treatments replicated four to six times. Treatments were 1) the full recommended soil-N rate for the site with no foliar N (Full Soil N), 2) 2/3 Full Soil N with foliar urea (Foliar Urea), 3) 2/3 Full Soil N with foliar CoRoN (Foliar CoRoN), and 4) 2/3 Full Soil N with no foliar N (2/3 Soil N). Foliar applications were triggered by Cardy NO3-N ion meter readings below a critical level. Lint yield was highest for Foliar CoRoN and statistically different from Foliar Urea and 2/3 Soil N but not Full Soil N. Foliar CoRoN had both the highest cost and net revenue, but its net revenue was statistically different from 2/3 Soil N only. Foliar CoRoN maintained its positive economic advantage over other treatments under large changes in prices and foliar application costs. Soil applying N at 2/3 the recommended rate, followed by foliar applications, can provide at least as much net revenue as soil applying the full recommended N rate and has the added flexibility of correcting N deficiencies during the growing season.