The purpose of this study was to determine functional coefficients which relate per-acre labor costs of producing flue-cured tobacco to certain production variables. Closely-supervised controlled experiments on farms in 1963 through 1965 were employed to develop the data. Multiple regression analysis was used to determine the relationships between plants, leaves, pounds and suckers and labor. Best estimates of labor requirements generally were obtained using plants, leaves or suckers as explanatory variables as opposed to using pounds. Relationships were found to be linear, and the slope coefficients were uniform among years, locations and stalk positions. Procedures are outlined in the publication for using the coefficients to estimate actual labor costs for alternative combinations of cultural practices.