This article compares selected measures of efficiency for various size cotton farms in Louisiana. Primary emphasis of the study is the physical input-output relationships on the various size farms. Specifically, this study focused on efficiency of harvest equipment use and power unit utilization. Results of the study indicate that there are efficiencies in equipment utilization. Smaller farms are less efficient in the utilization of equipment because the smaller size will not permit full utilization of equipment. These inefficiencies in turn influence production costs of those farm firms. Less efficient firms have higher equipment costs and thus may have higher production costs.