Due to increases in feed, fuel and fertilizer, many producers have not made a decision on how they will winter cows. Further, many ranches have had damaged all over the state due to hurricanes Gustav and Ike. Generally speaking, winter annuals planted in a prepared seedbed or sod-seeded are a popular choice for cattlemen. However, costs of planting have certainly sparked hesitation. Thus, the purpose of this fact sheet is to estimate least cost scenarios for the 2008-2009 winter comparing winter