The plant protection response of farmers in the Guntur district of Andhra Pradesh has been examined with particular reference to the adoption of Bt cotton varieties and IPM components. The farmers have been found to follow a wide range of practices to manage the insect pests in cotton. The use of chemical insecticides has accounted for, about 37 per cent of the total variable costs. No significant reduction in plant protection expenditure has been recorded on adoption of Bt varieties without IPM practices. The adoption of IPM practices, however, has led to reduced use of insecticides and increased profitability. The saving on plant protection chemicals has more than compensated the cost of adopting IPM components. Consequently, the net returns have been found increased considerably from cotton cultivation.