The present investigation was carried out during both consecutive seasons of 1999 and 2000 in the Experimental farm of Faculty of Agriculture at Moshtohor, Benha University. This investigation aimed to study the transplants response of cotton plant (Giza 67 cultivars) to different available soil water (25,50 and 75 %) pertaining the influence on some of their morphological and physiological aspects. Besides, the effect of foliar sprays with nutrient elements (K at 125,250 and 500 ppm.) and (B at 5,25 and 50 ppm.) on drought tolerance of cotton (Giza 67 cultivars) under water stress was also evaluated. Plants were sprayed with treatments three times: after complete germination, vegetative growth stage and before the flowering stage . Flowering , yield and chemical analysis were studied. The results obtained can be summarized as follows:- The treatments with K at 250 and B at 25 with 25% of available soil moisture gave the highest values of highest yield and yield quality and physical fiber properties With regard to chemical analysis of root and leaves ( elements (N, P and K), crude protein, proline and carbohydrate contents, data obtained during both seasons revealed that different trends were different treatments.