Sprinkler and drip (T-Tape) irrigation systems have different water application efficiency and losses efficiency. They also create two different processes of saturated and unsaturated flow in soil matrix and by influencing soil aeration and soil available water for plant, cause different water use efficiency. Also type of substrate and organic matter in soils are an important factor in improving soil physical condition. However, due to the deficiency of organic matter in soils of arid and semi-arid areas of Iran, the cost of increasing organic matter in the soils is very high. In this regard, some fertilizers ae marketed as an alternative or supplement that is necessary to study their efficiency. Potato is one of the important food which is widely cultivated in Iran. Potato yield is highly dependent on substrate condition and is very sensitive to water stress. The aim of this study was to investigate the effect of drip and sprinkler irrigation on yield and water use efficiency of two varieties of potato (Burren and Satina) in three different substrate conditions. This study was performed in Molaei Agro-Industry complex during summer of 1390. Micronutrient and fertilizers recommendations were similar for all of the treatments. Time of irrigation was based on soil moisture content. For measuring soil moisture in root depth, PR 2 probe installed in 12 experimental plots and soil moisture depletion were measured daily. Before harvesting, at the end of plant growth period, samples were taken from plants. Finaly for determining potato yield, the yield of total plot area (313 square meters) were analyzed. Dry matter and starch content of potato were determined in laboratory. For the season, total volume of water that used for drip irrigation and sprinkler irrigation was 6280 and 7470 m 3 /ha, respectively. Staticaly significant differences were found between potato yields due to irrigation for Burren and Satina varieties (p 0.05). The maximum potato yield for Burren and Satina varieties in drip irrigation were 25.29 and 24.95 ton/ha, respectively and the minimum potato yield in sprinkler irrigation were 16.45 and 17.31 ton/ha, respectively. Drip irrigation by using 16 percent less water than sprinkler irrigation, produce 34 and 30 percent increase in potato yield for both varieties of Burren and Satina respectively. Significant differences were found between potato yields and substrate for Burren and Satina potato varieties (p 0.01). Potato yield for Burren and Satina varieties in OrganiHumme substrate were respectively, 29 and 20 percent higher than manure substrate and also 18.5 and 10 percent higher compared to control substrate. In studying the interaction effect of irrigation and substrate for Burren and Satina varieties, maximum potato yield were found in drip irrigation and OrganiHumme substrate with 26 and 27 ton/ha and the lowest yield were found in sprinkler irrigation and manure substrate with 12.96 and 16.2 ton/ha. The maximum water use efficiency for Burren and Satina potato varieties in drip irrigation were 4.02 and 3.97 kg/m 3 , respectively and the minimum water use efficiency in sprinkler irrigation were 2.19 and 2.3 kg/m 3 , respectively. Water use efficiency for Burren and Satina potato varieties in drip irrigation were respectively, 83 and 73 percent higher compared to sprinkler irrigation. In investigating the effect of substrate on water use efficiency for both Burren and Satina varieties, OrganiHumme substrate with 3.53 and 3.45 kg/m 3 water use efficiency was the highest and the manure substrate with 2.78 and 2.86 kg/m 3 water use efficiency was the lowest. In studying the interaction effect of irrigation and substrate for Burren and Satina varieties, maximum water use efficiency were found in drip irrigation and OrganiHumme substrate with 4.15 and 4.38 kg/m 3 water use efficiency and the lowest yield were found in sprinkler irrigation and manure substrate with 1.73 and 2.16 kg/m 3 water use efficiency. OrganiHumme substrate compared to manure substrate had more favorable condition due to pH for potato growth. Result showed, drip irrigation compared to sprinkler irrigation had higher potato yield and water use efficiency. Drip irrigation and OrganiHumme substrate was the best treatment. Keywords : Drip irrigation (t-tape), Sprinkler irrigation, Organic substrate, Burren and Satina potato varieties