Cash costs per acre to produce burley tobacco in 2001 were estimated to be unchanged from the previous year, while flue-cured tobacco cash costs per acre declined slightly. Current cost estimates are based on annual updates, since the last tobacco surveys were conducted in 1995 for burley tobacco and 1996 for flue-cured tobacco. Recent changes in the tobacco industry have likely altered the cost structure of tobacco producers since tobacco production cost data were last collected.