With the imminent release of cotton varieties expressing the n\IGARD gene to control Helicoverpa the time has come to consider in detail the elements of the proposed resistance management plan for transgenic cotton. The characteristics and value of cotton varieties with INGARD and the critical need for a pre-emptive resistance strategy has been discussed widely over the past few years' Through collaboration of numerous entomologists and industry the components of a strategy have been identified and researched and details of the resistance strategy for 1996-97 have been finalised by the TMS (Transgenic and insect Management Strategy) Committee with input from researchers, growers, consultants and industry partners. Details have been widely publicised (Fitt 1996, Forrester, this proceedings). The strategy focuses squarely on Heliothis armigera as the pest most likely to evolve resistance to INGARD varieties, just as it has to conventional chemicals. Of the four man components (planting window, refuges, overwinter cultivation to destroy pupae and late season Helicoverpa control), the concept of providing refuges to assist resistance management is perhaps the most novel aspect of the whole strategy, and the most critical component. It is also likely to be the most challenging aspect for growers and the most difficult to implement effectively. Here I will briefly explain the concept of a refuge, why we need them, precisely what they are, how they work and what they will mean for growers.