Field studies were conducted on a Hubbard loamy sand (sandy, mixed, frigid Entic Hapludoll) during 1996 and 1997 at Becker, Minn., to evaluate the effect of a polyolefin-coated urea (POCU) fertilizer (Meister, Chisso Co., Japan) on yield and quality of irrigated `Russet Burbank' potatoes (Solanum tuberosum L.). The POCU was a 3:1 mixture of 70-day and 50-day release formulations, respectively, based on historical soil temperatures at the site. The study compared five banded nitrogen (N) rates (110, 155, 200, 245, and 290 kg·ha-1 N) as a split application of urea applied at emergence and hilling, vs. POCU applied at planting. All plants received an additional 30 kg·ha-1 N as monoammonium phosphate band-applied at planting. Yields were higher in 1996 because of cooler temperatures and poor tuber set in 1997. Total and marketable yields averaged, respectively, 3.9 and 3.3 Mg·ha-1 higher with POCU than with urea. Total yield was not affected by rate of N application regardless of source, but marketable yield increased linearly with N rate. The yield of marketable tubers larger than 170 g increased linearly with N rate in both years. Gross return was 10% higher with POCU than with urea, but estimated net return showed a significant sourc × N rate interaction. The net return increased by $3.13 per kg of urea-N applied, but there was no significant change across POCU application rates.