This study aimed to compile an economic comparison of conventional and modern cold storage facilities in Isparta, Turkey. Primary data were collected by surveys from 59 facilities. Enterprises were examined in two groups according to their cooling system, categorized as conventional and modern. During the surveys, depots with normal atmosphere were categorized as conventional cold storages and those with fully controlled atmospheres and also those with some storage rooms with controlled atmosphere were categorized as modern cold storages. The data used covers the 2010-2011 storage period. According to research results, total cost were calculated to be 245 117.90 USD per enterprise for the conventional cold storage facilities and 304 814.62 USD for the modern cold storage facilities. For conventional enterprises 60.14% of total costs are fixed costs and 39.86% are variable costs, while these rates are 62.60% and 37.40% for modern ones respectively. It was determined that economic profitability rates are 4.53 on conventional cold storage facilities and 10.39 for modern cold storage facilities; financial profitability rates are 4.91 for conventional cold storage facilities and 10.45 for modern cold storage facilities. The average break-even point was calculated to be 2 680.25 tonnes for the conventional cold storage facilities and 2 848.19 for the modern cold storage facilities. Using 53.84 % of available capacity in conventional facilities and 39.97% in modern facilities was the determined break-even point where income equals costs.