In the U.S. Great Plains region many irrigation systems have been converted from traditional furrow to moreefficient center pivot sprinkler irrigation. Irrigators are also expressing interest in use of subsurface drip irrigation (SDI)but are concerned about the economics of its use on major field crops, such as corn. A study was conducted to analyzeSDI profitability relative to center pivot sprinkler cropping systems, focusing on continuous irrigated corn production inwestern Kansas. Results indicated that for 65 ha fields, SDI had a distinct disadvantage in net returns of $54/ha. As fieldsize declined, per ha investment costs for center pivots increased markedly, whereas SDI system costs adjustedproportionally. As a result SDI net returns were approximately equal to center pivot sprinkler systems for 25.9 ha fields,and greater for 13 ha fields (a $28/ha SDI advantage). These results are very sensitive to SDI life. SDI was unprofitablerelative to center pivot sprinklers for SDI life of less than 10 years. Changes in corn yield and price, and dripline costsalso affected the relative profitability of SDI.