The aim of this work was to study the distribution of non-exchangeable forms of potassium in different size fractions of an Oxisol, cultivated with banana for two years in plots with and without irrigation (main plot) and varying potassium levels (0, 300, 600 and 900 kg ha(-1) of K(2)O) (sub-plots), in a randomized split-plot block design. It was verified that the highest K levels (exchangeable and non-exchangeable forms) derived from the finest particle size fractions: clay and silt. The K moving trough soil layers was associated with the presence and action of percolating water in the soil profile. The role of irrigation was significant in the distribution of the different K forms in the soil. Irrigated plots showed the best distribution of K from the surface down to 60 cm of depth. Statistical significant effects of the doses of K on the non-exchangeable K Forms could be explained by the translocation of K from Soil solution to Soil exchange complex, and from that to strongly retained forms. Amounts of K absorbed by the plants were greater than the variation of exchangeable K content, suggesting that non-exchangeable forms are being taken up.