The cultivars Cosima and Berolina produced from the Benguet [Philippines] highlands were grown following recommended agronomic practices. Yields of 25.6, 18.3, 7.5 and 6.9 tons/ha were obtained on the 1st, 2nd, 3rd, and 4th respectively. These yields gave returns on investment of 291, 123, 19 and 24 per cent. No yield was obtained on the 5th trial. This was due to a strong rainfall that flooded the area. Yield of 6 tons/ha was calculated as the break even point. Ninety percent of the potato tubers produced were sold in bulk. The selling price was P7.00/kg, regardless of size. Farmer cooperators mentioned, seed, capital and thrips and mites infestations to be the major problems. All the farmer cooperators as well as their neighbors wanted to grow potato next cropping season. The cool temperature during the months of November to February, suitable cropping pattern, light, soil type and interest of farmers appeared to favor Tarlac [Philippines] as an ideal area for commercial potato production in the lowland.