This research was carried out in greenhouse situated in the Escola Superior de Agricultura Luiz de Queiroz, São Paulo State, Brazil, in 1975/76, to study the influence of NPK spraying on leaves, on the NPK com position in leaves to cotton plant (Gossypium hirsutum L.) cv. IAC-13-1. The experimental design was a Randomized Complete Blocks with the treatments combined in a 2 x 3³ factorial with 3 replications. The treatments were: spraying-two (4 and 8), fertilizers three (N,P,K) in three levels (0,1,2). This three levels had the following averages according to the number of spraying, such as: four spraying - N0 = 0, N1 = 0,44, N2 = 0,84; P0 = 0, P1= 0,05, P2 = 0,09; K0 = 0, K1 = 0,33, K2 = 0,66; eight spraying - N0 = 0; N1 = 0,91, N2 = 1,87; P0 = 0, P1 = 0,10, P2 = 0,20; K0 = 0, K1 = 0,70, K2 = 1,40. The levels are expressed in Kg/ha and the source of fertilizers used were; NH4NO3; NaH2PO5H2O and KC1 for N, P(2)0(5) and K(2)0 respectively. The evaluation of the treatments were done based upon: percentage of N, P, K dry matter of young leaves and old leaves. The following conclusions could be drawn from this research: the N caused increase in P level in old leaves. The cotton plants no treated with N increased the percentage of K in old leaves. The P caused reduction in N levels in old and young leaves; increased the P levels in old leaves in N presence. The K increased the P leavel in old and young leaves, descreased the K levels in old leaves.