Many cotton producers have experimented with Ultra Narrow Row (UNR) cotton production because of its potential for reducing costs and increasing yields. The preliminary results of this study indicated that total costs were not reduced for UNR cotton production compared to conventional cotton production in the Southern High Plains of Texas. The total production costs for UNR and conventional cotton were about $0.73 and $0.72 per lint pound, respectively. This information implies that the total cost required to produce UNR and conventional cotton was similar.