The objective of this study is to make a comparison of normal and controlled atmosphere cold storage facilities in terms of investment costs and profitability in Isparta province, Turkey. The main material of the study consists of primary data gathered from the cold storage in Isparta province. The data covers 2011 storage period. The cold storages are analyzed in groups of normal atmosphere (51 facilities) and controlled atmosphere (8 facilities). According to the results of the study it has been determined that, the average capacity per facility in normal atmosphere cold storages is 4 978.43 tons and in controlled atmosphere cold storages 7 125 tons. The capacity utilization rate is found to be 86.72% in normal atmosphere storages and 96.49% in controlled atmosphere storages. In both types of storages, it has been determined that almost all of the stored products are apples. The net present worth of the investment is found to be $ 166 047.59 in normal atmosphere storages and $ 2 423 434.00 in controlled atmosphere storages. Internal rate of return is determined to be 6.63% in normal atmosphere cold storages and 12.36% in controlled atmosphere cold storages. When a comparison is made in terms of benefit-cost ratio it has been calculated to be 1.03 and 1.39 respectively for normal and controlled cold storages. According to the economical assessment criteria, it has been determined that controlled atmosphere cold storages are more advantageous than normal atmosphere cold storages.