Excerpts from the Preface: The processing of turkeys is becoming concentrated increasingly in fewer and larger plants. Processing has become more efficient with the adoption of new technology and machinery and with increasing plant sizes. Nevertheless, cost and margin studies show a wide variation in turkey processing costs and an opportunity for many firms to increase their efficiency. Recently completed research on costs and economies of scale in processing chickens provided scientifically developed guidelines to aid plant managers to increase efficiency. The Poultry Research and Marketing Advisory Committee and many individual firms asked the U. S. Department of Agriculture to undertake similar research to aid turkey processors. This report presents some of the preliminary results obtained from a survey of more than 25 turkey processing plants of various sizes and types.