Cotton production in Australia is a high-value industry with about 90% of fibre produced being exported to Asia, primarily to Indonesia. One aspect of modem cotton production is the heavy usage of insecticide sprays to combat Helicoverpa insects. The high cost of sprays and the public view of the industry regarding its perceived impact on the environment have led to the development of integrated pest management (IPM) strategies. The evaluation of insecticide resistance in pest populations has also prompted the development of insecticide resistance management (IRM) strategies. The aim of the work reported here is to improve the understanding and adoption of such strategies by cotton growers. A simple bio-economic assessment of alternative IPM strategies is presented. A farm-level dataset is used to conduct an analysis of alternative spray options. Data collected over 2 years (1998/99 and 1999/2000 seasons) from a set of contiguous cotton properties in north west NSW are analysed in the paper. The factors considered include farm inputs (sprays and costs), outputs (cotton yields) and financial returns (Gross Margins (GM)). Cotton properties and paddocks are categorised according to the numbers and types of sprays (termed Hard and Soft spray strategies) used on INGARD' and conventional cotton crops. The analysis is relatively simple approach that nevertheless provides some useful initial information and comparisons. It is the first stage of a project evaluating the potential economic returns to alternative IPM and IRM strategies for the Australian cotton industry