This report presents a way to make a consistent set of cost-and-returns estimates for U.S. livestock production in 1972-87, a period in which there were data gaps and in which many estimating methods and formats were used. The resulting consistent time series data can be used to track changes in the cost structure of the livestock industry over time and to analyze producer responses to costs. Forty-five tables compare costs of producing beef, hogs, and sheep by region and size of operation in 1972-87.