This study utilizes data from actual cotton harvesting operations to develop estimates of efficiencies and costs for alternative harvesting systems. Data were obtained from twelve farms and eight harvesting systems were defined. The data collected consisted of time and machinery and labor requirements for each system. These data were combined with economic data to estimate costs for each system. Results of the analysis indicated that the least cost system consisted of one module builder and one four-row cotton picker for cotton farms with approximately 700 acres of cotton. As cotton acreage increased, the combination of equipment in the least cost system changes.