Systems trials allow cultivar performance and economic returns to be compared when cultivars are produced according to the pest management program appropriate for the cultivar type, while Official Cultivar Trials (OCTs) impose common management on all cultivars. Thus, the OCT protocol for testing cultivars may be inadequate as the sole source of performance data for transgenic cultivars containing pest management traits. The objective of this trial is to compare net economic returns from producing non-transgenic and transgenic pest managing cultivars in their intended production system. Sixteen cultivars, four each representing non-transgenic, Roundup Ready^®, Bollgard^®, and stacked (Roundup Ready+Bollgard) cultivars, were planted on 10 May in a randomized complete block design with four replications. Plot size was 6-rows, 36-inch row spacing, 50 feet long. Cultivars in the trial included Deltapine DeltaPearl, FiberMax^® 989, Phytogen GA161, Stoneville 580, Deltapine 5415R, FiberMax 989R, Stoneville 4793R, SureGrow 521R, Deltapine 448B, Deltapine Nucotn 33B, FiberMax 966B, Stoneville 4691B, Deltapine 555BR, Deltapine 458BR, FiberMax 989BR, and Stoneville 4892BR. Cultivars chosen for inclusion in the trial presently have large seed market share in Georgia, proven performance in the University of Georgia Official Cultivar Trials (www.griffin.peachnet.edu/cotton/), or have promise as new cultivars for Georgia growers (and are projected to be commercially available within 1-2 years). The cultivars Stoneville 4691B, Stoneville 4892BR, FiberMax 966B, Deltapine 555BR, FiberMax 989, Deltapine Nucotn 33B, and Deltapine 458BR were the highest yielders in the trial (statistically speaking), while Deltapine 555BR had the highest gin turnout. Insect densities were unusually low in 2001 at the Tifton, GA trial site. Densities of lepidopteran pest insects never triggered an insecticide application for their control on either Bollgard or non-Bollgard cultivars, thus we could not effectively compare insect control costs under more normal pest insect pressure between Bollgard and non-Bollgard insect management systems. Weed management was excellent with either the Roundup Ready or non-Roundup Ready herbicide regimes. Yellow nutsedge (Cyperus esculentus L.) and smallflower morningglory (Jacquemontia tamnifolia L.) were observed sporadically in the trial prior to applications of herbicides. Thereafter, densities of weed species remained low. Net returns averaged $536.43/acre for Roundup Ready cultivars, while stacked (Bollgard + Roundup Ready) cultivars returned an average of $584.76/acre. Low densities of insect and weed pests prohibited us from separating cultivars and types (e.g., transgenic or not) on the basis of efficacy of pest management. Net returns from this trial appear to be more influenced by yield potential of the background genotype than by presence or absence of genes conferring pest management traits. As of this writing, HVI fiber data was not yet available, thus discounts or premiums imposed by the marketing system could not be factored into net returns for each cultivar. Based on HVI fiber data collected in the University of Georgia Official Cultivar Trials, we expect cultivar variation in fiber properties and perhaps color/trash grades to slightly alter net returns for cultivars we studied. In summary, stacked (Bollgard plus Roundup Ready) cultivars produced the highest returns. In the absence of more normal insect and weed pest populations, net returns in this trial were more related to yield potential of the background genotype than to presence of transgenically mediated, pest management, traits. Results of ‘systems’ trials combined with data from state OCTs should assist producers in choosing cultivars and production systems to better optimize profits.