Due to ever increasing prices associated with seed and technology, cotton producers in many regions of the Cotton Belt have reduced seeding rates as a means of controlling input costs.  Despite the high cost of seed and technology, many producers along the Texas Gulf Coast have not embraced this cost saving tactic, primarily due to real and perceived problems with seedling establishment on heavy clay soils.    To address this issue, a study was conducted in 2009 and 2010 in the Upper Gulf Coast region of Texas comparing three seeding rates consisting of 2, 4, and 6 seed per foot of row planted on 40 inch centers.  Each year, final plant stands were determined following emergence.  Experimental design was a randomized complete block design.  Each treatment was replicated three times.  The objective of this study was to evaluate the performance of Phytogen 440W at three different planting densities and the subsequent impact on cotton growth, yield and dollar return per acre.  Results from the two year study, revealed that seeding rates of 2 seed per foot did not significantly affect the number of days to cutout, lint yield, loan value, and dollar return per acre.