This paper presents an analysis of the relationship between farm size and the utilization of tractors and harvest equipment. The utilization of tractors was measured in terms of the amount of drawbar horsepower (DBHP) available per acre of cropland. Combine utilization was measured in terms of the acres of grain per foot of header bar width. Cotton picker utilization was measured in terms of the number of acres of cotton per picker head. Larger farms utilized tractors and harvest machinery more efficiently than smaller farms. Consequently, machinery costs per acre were lower for the larger size farms, primarily because ownership costs are spread over more acres.