Production of occidental type of tobacco seedlings (Barley and Virginia) in our country, so far has been organized in traditional way. It considered tobacco seedlings production in semi hot hotbed, which has been heated with manure. Tobacco seedlings' production in qualitatively new way considers seed sowing in Todd's systems. The goal of this kind of researches is to compare these two ways of seedlings' production in economic way, i.e. determination of production's total costs when product is produced by traditional and by modern way, in Todd's systems.