The harvest is a very important stage of the productive process and in recklessness case; the final product can be influenced in significant way, causing quantitative and qualitative damages in the final item. In such way, this work had the objective to evaluate the cotton harvesting losses, in the soil and the plant, in the agricultural year of 2006, in Ipameri-GO. The work was carried through in an area of 1.44 ha, being demarcated 64 points, distanced of 50 m in the direction of the curve of level and 9 m between rows. The showed points had been georeferenced with aid of a GPS Garmin registering itself the coordinates in UTM. The samples had been collected placing a scaffolding of 4.5 m2 (4.5 x 1m) on the cotton plants, collecting all the cotton fallen in the soil and after that. Beyond the quantitative losses analysis, it was determined the moisture content and productivity. The samples to determine the water text had been removed directly in the "Bass Boy" (overflow) in four different points. It was observed that the losses in the harvest of the cotton had been high, mainly the losses in the soil (PS), indicating that the harvester did not present good efficiency of harvest. The losses in the soil had not presented spatial dependence, whereas the losses in the plant and total had presented moderate and strong dependence respectively.
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