Excerpt from the Introduction: This report is concerned with the water supply and financial characteristics of irrigation enterprises located in Boulder, Larimer, Morgan, and Weld Counties in the South Platte Basin of northeastern Colorado. Its primary purposes are to see what differences exist in operation and cost of water between enterprises in a particular geographic area, and to provide much-needed data on the annual cost to farmers of water actually delivered. This report derives from current research in northeastern Colorado on the irrigation water rental market and the value of irrigation water as estimated from farm sales data,