My observations are drawn from an economic-feasibility study for additional cattle slaughtering plants in the Republic of Panama, including aspects of technology as well as location and scale, supply and competition, transportation and market outlets. The study was made early in 1972 during a short-term assignment to the U.S. AID mission in Panama. In making the Panama study I was able to avoid many inadequacies I had encountered in similar studies of proposed new cattle slaughter plants for economic development at various locations in the United States and South America. There were contrasts in these situations and a broader challenge in the Panama study.