This paper deals with a field trial executed to compare cotton seed and cacau meals in the fertilization of sugar cane, variety Co290. The design chosen was a latin square of 6 x 6. The following conclusions can be drawn: 1. Cottonseed meal revealed to be statistically superior to cacau meal, being even superior to the mineral fertilizers plus cacau meal treatment. 2. From an economical point of view cotton seed meal, as a fertilizer for sugar cane, can not be substituted by cacau meal.