In 1996, 1997 and 1998, fields of Bollgard cotton were grown adjacent to fields of non-Bt cotton in an effort to compare the profits per acre of Bollgard cotton varieties to those of non-Bt varieties. Partial budgeting was used to calculate the net change in profit. Changes in profit ranged from a $175 per acre decrease to a $251 per acre increase. The change in profit was positive for 13 out of 20 observations and averaged $39 per acre.