Field surveys of 450 individual producers were employed to develop estimates of the cost of producing cotton in the People's Republic of China. Data was collected in the Spring/Summer of 2005 and covers 1027 plots in the major cotton producing regions of 5 provinces, Hebei, Shandong, Henan, Anhui and Hubei. Data was collected on plots planted to Bt and conventional cotton. Comparisons to the government of China cost of production estimates provide an understanding of potential differences between current cultural practices and related costs and those reported in official government statistics. Comparisons to alternative production regions in the U.S. give insight into the relative competitiveness of U.S versus China cotton production. The information is used to establish a base to evaluate alternative import demand scenarios for China and competitive threshold price wedges between domestic and imported cotton.