We continue to look for technology that will enable us to manage nitrogen (N) fertilizer efficiently. Past research has studied the effect of nitrification inhibitors, sulfur coating, and time of application on N-use efficiency. Recently a polymer-coated urea material (ESN) has become available. Evaluation of the material in terms of efficiency of use by corn is necessary to help crop producers decide if the extra cost of ESN can be recovered either by applying less material or by producing higher yields at current rates. The objective of this study was to evaluate the effect of applying ESN on the efficiency of fall-applied urea.