A cotton gin, like any business, must make a reasonable profit for its investors. Profitability depends on a business supplying reliable and quality service to its customers. Good service depends on good management and good management has many facets and responsibilities. These responsibilities include carrying out the owners/board of directors’ business objectives, establishing and maintaining good customer relations, having a working knowledge of the entire cotton production and utilization chain, maintaining good employee relations, ensuring a safe working environment is provided, having a good equipment maintenance/replacement program, and always being aware of current crop and market conditions. A good gin manager wears many hats and this article reviews some of the best practices of a manager that enables a well-run cotton gin.