A research was carried out to evaluate Economic Threshold Level (ETL) in cultivation of Bt-cotton and non Bt-cotton by studying populations of Helicoverpa armigera (Hubner) using synthetic pheromones and also their egg, larval (boll worms) populations and damage caused by this pest along with phenology of cotton (Gossypium hirsatum) crop and cultivation costs for growing. This was studied during 2013-14 and 2014-15 kharif season at Nalgonda district in Telangana State and it was found that growing Bt-cotton is profitable than Non Bt-cotton.