Excerpts from the report Introduction: Increased use of potatoes for processing into chips, flakes, granules, and other products has created a greater interest in bulk shipping of potatoes in pallet boxes rather than in 100-pound burlap bags from the grower's storage and packinghouse to the processing plant. One of the methods under development for several years and used today on a limited scale is shipping in 1-ton collapsible wooden pallet boxes. A study was undertaken to compare costs of handling in pallet boxes and 100-pound bags, from packing and handling by the grower through receiving and handling by the processor, with the objective of developing better handling methods and reducing costs. This study considers the costs of labor, equipment, materials, shipping full containers to the processor, returning empty containers to the grower, space, injury of the potatoes, and truck tie-up time.