The aim of the research was analysis of economic efficiency of sugar beet cultivation in different systems of conservation tillage and two doses of N/ha fertilization. The researches were executed in the Agricultural Experimental Farm „Swojec” in Wrocław in the years 2007-2010. The variant involving winter vetch proved to be the most efficient economically, while the variant with rye, was the least efficient out of the ten variants of tillage systems subjected to the assessment.