Feed costs make up over half the costs of producing a weaned calf. Financial information from Nebraska’s IRM program indicates that there is a tremendous variation in feed costs from one operation to another. Average feed cost per calf weaned was 175witharangeof112 to 230foradifferenceof118 per cow. When operating and ownership costs are added to feed costs, breakeven price needed per pound of calf weaned was low as .65/lb.toashighas1.07/lb. In a six year summary of Iowa records, those producers in the top on-third for profitability, sold 121 more pounds of calf per cow, had a 3.7% higher calf crop weaned; yet accomplished this at an annual feed cost that was 40lesspercow.InadatedsummaryoftheIRMherdsinColoradoitshowedthattheaveragecostofmaintainingacowwas324, but that range was from 239to386, or a difference of $147 per cow. Thus, it’s fairly apparent that one of the keys is annual feed costs. Maybe the actually feed cost isn’t that important in this information, but the range in costs should be of concern to producers