A computer simulation model of cotton harvesting and handling system was developed. The system can consist of any number of pickers, module builders, boll buggies, and trailers. The results showed that one picker was more economical for a 700-acres farm and above 800 acres, the higher returns paid for the cost of a second picker. The capacity of a module builder is equivalent to 10 trailers with a trailer turn-around time of 24 hours. The system without a boll buggy resulted in higher total return than the system with one boll buggy.