There is considerable interest within the Australian cotton industry to develop Long Staple Upland cotton (nominally referred to as ALS) varieties to obtain the high premiums paid for fine long and strong staple fibre which can be used for the production of yarns in the premium yarn count range. Previous commercial processing trials have shown that it is possible to produce fine count ring spun yarns for knitting or weaving, although the yarns produced varied considerably in quality and processing performance. The main object of this study was to determine what the LS fibre is capable of when processed by a commercial spinning mill, with the fibre quality within stipulated specifications. A further object of this study was to compare fibre quality and turnout of LS cotton ginned using saw and roller ginning systems.