This study provides cost estimates of alternative cotton harvesting methods, including four, six, eight, and two individual four-row stripper and equipment combinations without and with bur-extractors and two, four, and six-row picker and equipment combinations. The least cost harvesting systems for strippers without and with bur-extractors and pickers by size of operation in Texas were determined by comparing the corresponding estimated average harvesting costs and custom harvesting charges. In the case of stripper and equipment combinations without and with bur-extractors, the alternative with the minimum harvesting cost was found to be the four-row stripper for all farm sizes examined. However, if the length of the harvesting season was constrained to about 30 days, the six-row stripper and equipment combination without and with a bur-extractor became optimal for farm sizes of about 1,300 acres and between 1,000 and 1,200 acres, respectively. The eight-row stripper and equipment combination with a bur-extractor became the most efficient harvesting alternative starting at about 1,300 acres. For picker and equipment combinations, the average harvesting cost was minimized by the two-row picker and equipment combination up to 600 acres. The four and six-row picker and equipment combinations became optimum between 700 and 1,200 acres and at about 1,300 acres, respectively.