The objective of this report is to provide estimates of the XRotor Levelised Cost of Energy (LCoE). This report employs an LCoE tool adapted by UCC from their LEANWIND financial model (Devoy McAuliffe, et al., 2018) (Judge, et al., 2019). The tool and LCoE methodology are presented in Section 2. The calculation will consider detailed CAPEX and OPEX estimates for the X-Rotor concept (XRC). The University of Strathclyde have used their O&M model to determine the maintenance costs considering a primitive and a partially optimised O&M strategy. CAPEX estimates for a 5MW X-Rotor have been derived based on standard HAWT estimates. However, it should be noted that these are preliminary and turbine CAPEX will be updated in D6.3 as WP4 progresses and XROTOR specific estimates are made available to WP6. This report considers a baseline scenario to determine the X-Rotor LCoE assuming a 5MW turbine, a 500MW farm, 100km from shore (Section 3 and 4). A series of sensitivity studies are also applied (Section 5) to determine projected costs for 2030, assess the impact of extending the operational lifetime, optimising the O&M scenario, and considering different site locations/distance from shore. Section 6 provides an XRC LCoE estimate (derived from HAWT CAPEX inputs) with section 7 summarising the report, results and further work to be completed in the final WP6 deliverable (D6.3).