Researchers associated with development and testing of cotton varieties, as well as farmers themselves, are often unsure about the relative profitability of the various cotton varieties because the value of production is affected by several fiber quality variable as well as yield. A model for estimation of the premiums and discounts associated with the carious lint quality factors and the resulting per acre value of the yields and quality associated with carious cotton varieties is presented. The results of the model using price data for the West Texas market are presented to illustrate the application of the procedure.