Cost-of-production data were collected in March 1990 for grapefruit in Florida and California, the leading grapefruit-producing States, as part of the U.S. Department of Agriculture's Farm Costs and Returns Survey. For the 1988/89 season, cash receipts per acre minus both variable and fixed cash expenses and capital replacement were positive for grapefruit in both States. Total economic costs per box of grapefruit were estimated to be $6.82 in California (64-pound box) and $5.00 in Florida (85-pound box). Returns above full economic costs were negative in California, but positive in Florida. Return to management was $413 per acre in Florida and -$142 per acre in California.