An International Textbook Company instruction paper (Part 3 of Mill Engineering) on planning a cotton mill. Using a worked example of a 10,000-spindle mill making 4-yard goods from 28s warp and 36s filling, it calculates the mill's organization (drafts, doublings, hanks), the number of machines at each process from picking through weaving, floor space, machinery cost, total cost, and floor-plan layout. It also lists mill supplies by department and ends with examination questions.