The study examines resource use efficiency and profitability of Bt cotton seed production using Cobb Douglas production function and tabular analysis. The study focused on the resource use efficiency in Bt cotton seed production and profitability under different companies. Primary data collected entirely based on a multistage random sampling technique from 200 Bt cotton seed producing growers who have contracted with the different seed companies. Study revealed that more returns to scale was observed by the farmers who have contracted with Monsanto Seeds Company (4.29) and Bayer Seeds Company (3.43), however less returns to scale was indicated in Seed Work International Pvt. Ltd. Company (1.29) and JK Seeds Company (1.33) famers. Thus, profit could be improved by using more of seed input and human labour. The ratio of Marginal Value Product (MVP) to Marginal Factor Cost (MFC) indicated that allocative efficiency was positive and greater than unity in case of seeds, manures, human labour, machine hour and PPC that still there is scope for more use of these inputs and increase the gross returns of Bt cotton seed production. The total cost of Bt cotton seed production varied from one company contract farmers to other company contract farmers. The total cost was found to be higher (` 242072) in case of JK Seeds contract farmers followed by the farmers who have contracted with Monsanto Seeds (` 239492). The net returns obtained from Bt cotton seed production was found to be higher in case of Monsanto Seeds contract farmers (` 115967.5) followed by Kaveri Seeds contract farmers (` 82690). While, returns to rupee investment was highest (1.48) in case of Monsanto Seeds company contract farmers followed by JK Seeds (1.36).