The present political existence of Azerbaijan, which has nine of the eleven different climate zones in the world, is strongly related to economical improvement of the country, besides the other factors. In this case, to prevent Azerbaijan's economy against monopolizing petroleum industry, improvements in agriculture and the other fields should be provided by scientific studies Agricultural improvements may be possible with sustained hard works in agronomy. This study was carried out to determine water and salt balance of irrigated cotton grown soils of Imişli and Agcabedi districts in Azerbaijan between 1991 and 1994. The factors have effects on water and salt balance in selected fields were obtained by evaluating water and salt balance parameters. Water and sail balance of the fields was determined according to the results of this study. To provide optimum water and salt balance in the fields may be possible by managing the obtained parameters. In this study, irrigation was found to be a major factor in water and salt balance of the fields. During the study, annual inputs in the water and salt balance coming from irrigation with seepage losses from the irrigation channels and precipitation were 36.02 - 38.41 % and 15.94 -16.55 % respectively. Also, annual outputs in water and salt balance coming from total evapotransporation were between 51.55 and 52.35%. The annual intensities of total evapotransporation in vegetation periods were between 3.2 and 6.3 mm/day. Annual drained water amount was between 31.09 and 35.60 % of the total annual irrigation. Salt amount in 0 - 200 cm depth of soils was decreased slowly at each year by the effect of irrigation. The results shows that the salt contents of soils decreased between 4.87 and 5.52 ton/ha. They are 3.13 and 3.53 % of the initial salt contents of the soils respectively.