There are currently three registered Bt (Bacillus thuringiensis) cotton plant-incorporated protectants: BollgardŽ (expresses Cry1Ac), Bollgard IIŽ (expressed Cry1Ac and Cry2Ab2) (PIPs), and WideStrikeŽ cotton (expresses Cry1Ac and Cry1F). These products target the following lepidopteran pests: Heliothis virescens, Helicoverpa zea, and Gossypiella pectinophora as well as armyworms and loopers. Insect resistance management IRM) is the key tool to preserve the susceptibility of the Bt toxins and the benefits of Bt cotton technology. The current EPA IRM requirements consist of: 1) required structured refuges, 2) annual resistance monitoring, 3) remedial action plan should field resistance occur, 4) grower education, 5) compliance assurance programs, and 6) annual reporting to EPA. The BollgardŽ and Bollgard IIŽ cotton registrations expire in September 2006; while the WideStrikeŽ cotton registration expires in September 2009. The potential IRM issues involving a mosaic of single gene and multiple gene (pyramided) products will be discussed.