Abstract: 【Objective】 In order to explore the effects of different mulching materials and irrigation amount on the yield formation and effective accumulated temperature production efficiency. 【Methods】 In this study, a split zone experimental design was adopted, with mulching material (bare land (A₁), high fort mulching (A₂) and ordinary PE mulching (A₃) as the main zone), and irrigation quantity (3,150 m³/hm²(W₁), 4,050 m³/hm²(W₂) and 4,950 m³/hm²(W₃)) as the secondary zone. The effects of different mulching materials and irrigation amount on cotton yield formation and effective accumulated temperature production efficiency were analyzed. 【Results】 The results showed that with the increase of irrigation, dry matter accumulation rate increased, but soil temperature decreased gradually. Under different mulching materials, A₂ treatment can increase the soil temperature of cotton field at seedling stage by 2.39℃ and 0.20℃, respectively, compared with A₁ and A₃ treatments. The effective accumulated temperature of A₂ treatment during the whole growth period can increase by 6.96% and 0.77%, respectively, compared with A₁ and A₃ treatments. Under the interaction conditions, the highest effective accumulated temperature of cotton field under W1A₂ treatment was 1,476.98(℃·d), the highest dry matter growth rate per plant was 1.61 g/d, the highest proportion of reproductive organs was 47.00%, and the highest yield was 6,431.10 kg/hm². The effective accumulated temperature production efficiency reached 4.58 kg/(hm²·℃·d). 【Conclusion】 In conclusion, under the condition of high burr membrane covering, the irrigation of 3150m³/hm² is helpful to improve the soil temperature, effective accumulated temperature and the distribution ratio of reproductive organs in cotton field, so as to promote the improvement of cotton seed cotton yield and effective accumulated temperature production efficiency.