ABSTRACT Costs and returns were estimated for 14 vegetable erops in one or more of nine major 'production areas for the 1981-82 season. For the first time strawberries in the Plant City area are reported. Of the 24 crop-area combinations, 11 crops were estimated to have incurred losses on average. Total per acre costs ranged from a low $636.50 per acre for Everglades radishes to $11,072.20 per acre for Plant City strawberries. Estimated net "returns ranged from $-766.29 per acre for Immokalee-Lee pe-pers to $1321.49 per acre for leaf crops in Central Florida. Keywords: vegetables, operating cost, harvesting and marketing cost, net return. FOREWORD This is the twenty-second annual summary of costs and returns for Florida vegetable crops. Although the cost items included in this summary are similar to previous summaries, the reporting format has been changed. Several items, including sample sizes, total acreage surveyed, average acres per grower and I statistical ranges, have been omitted primarily for reasons of confidentiality. As in past years, cost and returns estimates for each crop were obtained on the basis of data obtained from individual growers and statistical estima- tion. To increase accuracy in estimating yields and prices, considerable use was made of Florida Crop and Livestock Reporting Service data. The computa- tion of 5 year averages for all crops was achieved by estimating costs and returns for the 1979-80 season for those crops not included in the 1979-80 summary. These data are available on request from the authors. ACKNOWLEDGEMENTS The author wishes to express appreciation to the many vegetable growers for their cooperation in supplying the basic data utilized in preparing the report. In addition, various county agents, the Florida Fruit and Vegetable Association, the Florida Tomato Committee and the Florida Crop and Livestock Reporting Service provided invaluable assistance.