As previous studies have shown, differences in efficiencies and profitability exist across farm operators. The degree of some of these differences is illustrated by examining 2000 data from the Illinois Farm Business Farm Management (FBFM) Association. Data for pure grain farms (no livestock) with over 260 tillable acres were sorted into 4 groups: northern Illinois, central Illinois with high productive soils, central Illinois with lower productive soils and southern Illinois. Data for each group was then ranked based on dollars of production per $1 of non-feed costs. Averages were then calculated for the high and low one-third group of farms.