What to do about livestock odor and manure nutrients is one of the most contentious policy issues facing agriculture today. The impact of policies designed to address these issues depends, in part, on the on-farm cost of alternative manure handling facilities. This investigation considers the cost of delivering manure nutrients from Iowa swine production for two forms of manure storage, two target nutrients, two crop rotations, and two levels of field incorporation. Many studies have found that manure applications based on phosphate, rather than nitrogen, increases delivery costs. While we agree costs may initially increase, this investigation shows that deliveries based on phosphate can better match crop nutrient need, hence lead to higher profits from manure operations.