Abstract: 【Objective】 In order to effectively improve the recovery rate of plastic film and reduce the pollution of plastic film, this project aims to explore the effects of different irrigation amounts on dry matter accumulation, transportation and yield of cotton under film uncovering cultivation mode, so as to provide theoretical basis for water management of cotton under drip irrigation in Xinjiang. 【Methods】 Xinluzao 45 (slow water stress type) and Xinluzao 42 (water stress sensitivity) were selected as test materials.The effects of different irrigation amounts on dry matter accumulation, dry matter accumulation characteristic value and yield of cotton were studied by uncovering film 40 days after emergence and setting three water treatments4,425 m³/hm² (W₁), 5,310 m³/hm² (W₂), 6,637.5 m³/hm²(W₃). 【Results】 Also, there was a “slow-fast-slow” trend between the two cotton varieties under different irrigation treatments, and the increase of irrigation amount was not conducive to the increase of yield and irrigation water use.Therefore, the optimal irrigation amount for cotton cultivation under the condition of film uncovering was 4,425 m³/hm². 【Conclusion】 The results showed that under the same irrigation amount, the dry matter accumulation of cotton under the mode of film uncovering was higher than that in the whole growth period, and the transfer ratio of dry matter to reproductive organs increased, and the maintenance time of dry matter accumulation period was prolonged.