First Paragraph: Sample costs to establish a vineyard and produce winegrapes under drip irrigation in the northern San Joaquin Valley – Crush District 11 of Sacramento and San Joaquin counties are presented in this study. This study is intended as a guide only, and can be used to make production decisions, determine potential returns, prepare budgets and evaluate production loans. Practices described are based on production practices considered typical for the crop and area, but these same practices will not apply to every situation. The sample costs for labor, materials, equipment and custom services are based on current figures. A blank column, “Your Costs”, in Tables 2 and 3 is provided for entering your costs.