A flotation drive assembly for mechanized irrigation systems such as a corner pivot irrigation machine, a center pivot irrigation machine or a linear move irrigation machine wherein the flotation drive assembly improves upon the field traction of the mechanized agricultural irrigational systems and which improves the resistance to wheel track rutting that may occur during the normal operation of the systems. The flotation drive assembly of this invention is designed so that the gearbox which drives the wheel/tire assemblies at the opposite ends of the main frame of the drive unit or tower is mounted so as not to support the weight of the tower or the water contained therein.