This work aimed to evaluate the effect of phosphorus application in rainfed and irrigated crop on shoot dry matter, the absorption and nutrient exportation, and yield of cotton crop. The experiment was carried out in a Psament in the northeren part of Minas Gerais State, Brazil. The experimental design was in randomized blocks with four replications in a factorial arrangement of two doses of P 2O 5 * two cropping systems. Two additional treatments in each system without phosphorus application completed six studied treatments. Accumulation of dry biomass, absorption and exportation of nutrients, and yield of seed cotton were evaluated. Phosphorus levels did not influence the accumulation of shoot dry biomass. P supply increased the exportation of P, Ca, Mg, S, and Mn under irrigated and of N, K, and Fe regardless of the cropping system. Irrigation increased the dry biomass of leaves, stems, and shoots at 80 days after emergency, and the absorption of N, P, K, Ca, Mg, S, Cu, Fe, Mn, Zn, and B, as well as their exportation by the crop. There was an increase in the number of bolls per plant, fiber yield and productivity through the irrigation use. Increasing productivity with P application was conditioned to irrigation.
