The purpose of this study was to determine the production costs and returns of the seed cotton in Antalya province. The study was carried out in the period of 1992-1995. The data of the study were collected from farmers by questionnaire method. The results of the study showed that 820 hours work-force and 32.6 machinery-force are needed to produce seed cotton for per hectare. On a per kilogram basis, the average economic costs of the seed cotton was found $ 0.80. While seed cotton prices received by producers was $ 0.75.