AbstractThis paper includes a preliminary cost study for producing cocoa butter‐like fat from hydrogenated cottonseed oil and triolein at an annual rate of 8.4 million lb in a hypothetical plant, employing interesterification and fractional crystallization as used in pilot plant studies at the Southern Utilization Research and Development Division. Equipment costs, total plant cost, manufacturing costs, and general expenses are given. Operating cost is estimated at 36.9ϕ/lb of product. This includes 31.8ϕ for manufacturing, 4.1ϕ for general expenses, and 1ϕ for refining of the recycled mixture of saturates and unsaturates.