Abstract: A pot experiment was conducted to evaluate the response of six cotton cultivars to soil-applied N fertilization rates-low (50 mg N kg–1 soil) and adequate (175 mg N kg–1 soil). Substantial differences were observed among varieties and due to nitrogen level×variety interaction for accumulation of Shoot Dry Matter (SDM) and N utilization efficiency and nitrogen contents in leaf and stem. Increase in N rate in soil showed significant increase in shoot dry matter, N concentrations and contents in leaf and stem and decrease in root:shoot ratio.Cotton cultivars FH-634, CIM-1100 and S-12 showed nitrogen utilization efficiency >50 at both the nitrogen levels.