There is increased concern over N₂O emissions from arable crops such as potato (Solanum tuberosum L.) which receive high fertilizer N inputs. This study examined the effect of the rate and timing of fertilizer N application on potato on N₂O emissions in two years. Treatments included a control with no fertilizer N applied, addition of 200 kg N ha^-1 banded at planting similar to current grower practice, and split N application with 120 kg N ha^-1 banded at planting plus 80 kg N ha^-1 banded at final hilling. N₂O flux was measured separately in the potato hills and furrows approximately weekly using non-flow-through, non-steady-state chambers. Denitrification rate was measured approximately monthly using the acetylene inhibition method. The pattern of N₂O flux over time was consistent with N₂O emissions occurring primarily as a result of denitrification. Nitrogen fertilization increased cumulative growing season N₂O emissions in both years. Split fertilizer N application had no significant effect on N₂O emissions in 2002, but reduced N₂O emissions in 2003. This response was attributed to a greater proportion of N₂O emissions occurring between planting and hilling in 2003 compared with 2002. Denitrification rate was higher in the furrow compared with the potato hill due to reduced soil aeration, whereas N₂O emissions were greater in the potato hill compared with the furrow. These results suggest that there is a need to better understand the factors controlling N₂O emissions under field conditions.