Irrigation is an important factor in producing a profitable cotton crop. However, irrigation water has become a limited resource in the United States. Overhead irrigation systems are widely used in cotton farmland, yet they have problems with efficiency. With the increased emphasis on limiting water use, more efficient systems need to be considered. The success of subsurface drip irrigation in other crop systems has led researchers and producers to consider it as an alternative to overhead irrigation. Much is known about subsurface drip, however, the direct comparison between this system and overhead irrigation has not widely been assessed in the southeastern United States. Subsurface drip has several known characteristics that address the issues of low irrigation efficiency. It can reduce water loss through soil evaporation, and advantages include more efficient water use, faster application to crops approaching water deficit, and the ability to farm square fields without the loss of land at the corners. The attractive attributes of subsurface drip irrigation will allow farmers to conserve water and possibly be able to produce a more profitable cotton crop.