on Program 3. The cost per acre for irrigating pastures in Pro- gram 3 was $17.82. The cost per cow for supplemental feeds and minerals was $30.82 on Program 1 and $35.62 on Program 3. Other costs of cows were calculated at $97.25 per cow for each program. The gross cost per hundredweight for calf and culled beef sold varied from $28.94 on Program 1 to $32.60 on Pro- gram 3. Summary This experiment was designed to compare production perfor- mances of beef cows on various forage programs, supplemental feeds and management systems and to determine the relative economics of each. The experimental data were supplemented with data from other studies to show the approximate income and expenses for the various programs if followed on a commer- cial operation. The cost of establishing grass-clover pastures was estimated to be $248 per acre. Brood cows were valued at $300 per head. The rate of interest charged was seven percent. Net returns per acre varied from $35.71 on Program 1 to a low of $29.62 on Program 3. The gross cost per hundredweight of beef sold from calves and culled cows was $28.94 on Program 1, $29.63 on Program 2, and $32.60 on Program 3.