In 1997, eight observations in four Arkansas counties provided data for the economic evaluation of Bollgard cotton varieties. The change in net income per acre of the Bt fields versus the non-Bt fields was determined by partial budgeting. Changes in net income ranged from a $327.35 per acre decrease to a $127.33 per acre increase. Five of the eight observations incurred smaller net incomes on the Bollgard fields. The eight observations averaged a $62.89 per acre decrease in net income attributable to the Bollgard varieties.