This report presents State-level soybean production cost and return estimates for the 1990 production year, along with coefficients of variation for each cost item. Per-acre costs are highly variable among States due to differences in production practices, inputs, and type and size of machines used in soybean production. Total per-acre economic costs varied from $151 in Mississippi to $258 in Nebraska. Soybean yields varied significantly, from about 10 bushels in Georgia to 43 bushels per planted acre in Indiana. Methods used to develop the State-level production costs and returns for 1990 are the same as those used to develop regional and U.S. weighted averages published in the Economic Indicators of the Farm Sector: Costs of Production, 1991--Major Field Crops & Livestock and Dairy. State-level estimates should be used for general discussion only, because statistical reliability diminlshes for estimates below the regional and U.S. level due to sample size. Coefficients of variation included in this report are an indicator of the statistical reliability of each estimate.