Near infrared (NIR) spectroscopy has been a successful research tool for analyzing a wide variety of cotton fiber properties. These include, from sugar content, moisture effects on strength, water status, trash content, fiber fineness and maturity. Key findings of a literature review of this field are reviewed as related to a three variable model to help the cotton industry understand how changes in fineness and maturity produce spectral changes. For some in the textile industry, there are high hopes that nondestructive near infrared spectroscopy can be incorporated in High Volume Instrumentation, HVI, where fiber properties such as strength are currently measured destructively and fiber fineness and maturity are not measured. The following discussion will include a review of current literature regarding the use of NIR methods researched at SRRC to measure fineness and maturity.