This publication describes how modern cotton varieties are more efficient at nutrient partitioning than historical varieties. The nutrient requirement of modern cotton varieties grown under ideal conditions is 12 lb nitrogen (N), 1.3 lb phosphorus (P), 10 lb potassium (K), 7 lb calcium (Ca), 2.0 lb magnesium (Mg), and 2.2 lb sulfur (S) per 100 lb of cotton lint produced. Coupling improved nutrient use efficiency with regular soil testing for residual soil N can result in decreased input costs and improved economic benefits.