PHY 72 Acala is a new, high yielding and widely adapted Acala cotton variety for California’s San Joaquin Valley. Over three years of Advanced Strains Testing by Phytogen at fifteen locations, PHY 72 yielded significantly more than Acala Maxxa (the San Joaquin Valley Cotton Board standard Acala variety) by two hundred twenty five pounds of lint per acre (an increase of fourteen percent). Over three years of testing by the San Joaquin Valley Cotton Board (SJVCB) at twenty three test locations, PHY 72 yielded significantly more than Maxxa by nearly twelve percent. PHY 72 fiber is superior to that of Maxxa with significantly longer staple length and improved fiber elongation. Micronaire for PHY 72 was significantly higher while remaining in premium ranges. PHY 72 planting seed is readily available in 2001.