A new calibration of the Mehlich 3 soil test for potassium (K) is proposed for the Mississippi Delta area, based on leaf analyses and K deficiency symptoms in cotton plants. The calibration reflects the need to supply adequate K concentrations to plants during the fruiting period of greatest K demand. The lowest levels and highest percent of sites exhibiting K‐deficiency symptoms were associated with the fifth week of flowering; or at the peak bloom stage of plant growth. The fifth week of flowering was selected to base soil and plant evaluations for K needs. A 1.5% leaf K level was selected as the critical leaf K level (the level that plants experience a nutrient deficiency and yield reductions), based on visual leaf K‐deficiency symptoms observed in plants 95% of the time. Leaf K concentrations below 1.51% identifies K‐deficiency symptoms in the upper leaves through eight weeks of flowering. A simplified equation [Topsoil K (lb/A) = 480 + 5 x CEC (Milliequivalents/100g soil)] defines critical soil test K concentrations with respect to the cation exchange capacity (CEC) in soils. This equation can be used to determine present topsoil K needs for cotton in the Mississippi Delta area based on a 1.5% critical leaf K level during the fifth week of flowering.