Rising costs of picker cotton production technology warrants a reevaluation of ultra-narrow-row cotton (UNR) in West Tennessee. Field studies were conducted at the Milan (TN) Experiment Station in 1994 and 1995 to evaluate UNR systems of no-till cotton production. The objective of this paper is to estimate the net returns to UNR production system and compare those returns with those from the traditional 40" row production system using data from these experiments. In 1994, net revenue was highest for the traditional 40" row system. By contrast, finger stripped cotton in 20" rows produced the highest net revenue in 1995. The differences in net revenues between years were influenced by heat unit accumulation and weather between planting and harvest and their effects on yield and fiber quality.