Abstract: An improved valve for a subsurface irrigation system which valve includes a foot with a pair of oppositely facing laterally opening holes. The foot is sized to extend through a hole in the bottom surface of a pipe of the system and has an upstanding leg of flexible material to be received within the pipe in a flexed condition; the leg has a longitudinal passageway to deliver fluid flowing in the pipe to the holes in the foot; to the leg, a flexible tube extension is fitted to extend within the pipe and which is of a preselected length, to present predetermined resistance to the water flow, so that the water distribution from the system may be generally equalized by selecting the proper length tube extension.