This study was undertaken as a part of a levy review commissioned by the Saskatchewan Wheat Development Commission (Sask Wheat) for the purpose of estimating the benefits and costs of producer investments in wheat varietal development in Western Canada. Initiated with the Western Grains Research Foundation (WGRF) in 1994, Western Canada now has 27 years of experience with producer-funded, producer-controlled, investments in varietal research and development (R&D). This long legacy of varietal R&D can give a clear picture of the return on investment, even when benefits are spread over a few decades.