Agricultural production greatly benefits New Mexico's economy, yet without irrigation its semi-arid environment has limited production potential. Conserving and efficiently using irrigation water has become critical for sustainable agriculture in the arid and semi-arid southwestern United States. This study was conducted in 2002 and 2003 at the New Mexico State University Agricultural Science Center in Farmington, New Mexico on a sandy loam soil (Soil name Shiprock, Typic Haplargids coarse, loamy, mixed, calcareous, mesic family) to evaluate corn (Zea mays L.) grain yield and water use efficiency (WUE) under subsurface drip irrigation (SDI). Drip tape was placed at 15, 20, 25, and 30 cm below the soil surface. Row-lengths of missing plants were measured to determine percent plant stand. Nutrient levels were monitored through soil and plant tissue sampling. Each year, highest yield and WUE were obtained from 15-cm tape depth, although these were not statistaclly different from other treatments in all cases. Soil analysis indicated only slight changes in characteristics over the duration of the study. Plant tissue analysis indicated sufficient nutrient content. Population and plant heights obtained from the 15-cm tape depth were highest. Ear heights were unaffected by tape depth. Utilization of subsurface drip irrigation system on sandy loam soil in northwestern New Mexico with tape depth of 15 cm below soil surface was the most efficient in terms of water use efficiency.