In Iowa, the release of confinement swine odors and manure nutrients into the environment has become an important issue. The impact of policies to address these issues depends, in part, on the cost of manure delivery, which depends on how manure is stored and the distance it must be hauled. This investigation considers the cost of delivering manure nutrients for two forms of manure storage, two target nutrients, two crop rotations, and two levels of field incorporation. Many studies have found that manure applications based on phosphorous (rather than nitrogen) increase delivery costs. This investigation shows that applications based on phosphorous can better match crop nutrient need, and thereby can lead to higher profits.