The average cost of chilling per litre of milk and found to be 22 paise for Attur Chilling centre, 30 paise for Namakkal Chilling Centre and 34 paise for P. Velur Chilling Centre. The overall average cost of chilling per litre was found to be 28 paise. The cost of chilling of milk varied from a minimum of 19 paise per litre in flush season to a maximum of 35 paise per litre in transitory season I for all the three chilling centres. The relationship between the cost of chilling of milk and the quantity of milk chilled revealed that for every 1,00,000 litres increase in the level of milk chilled per year, the per litre cost is reduced by 7 paise, 10 paise and 20 paise for Chilling Centres viz. Attur, Namakkal and P. Velur, respectively. The cost of chilling could be reduced by full capacity utilization of chilling centre. The chilling equipments could be selected depending upon the amount of milk available at the collection centres.