The general aim of selection in animal breeding is to acquire new generation of animals, which under future economic conditions of production system are more efficient than the present generation (Groen, 1990). Economic values are functions of incomes and expenses of a production system and changes in these factors may result in changing economic values. Estimates for the economic values depend on the definition of the production system, the goals to be optimized and particular production circumstances. Production systems can be optimized to different goals, e.g. maximum profit, minimal costs of product or maximum return on investment. Circumstances that limit input or output, e.g. a quota system for production or environmental legislation, might affect the economic value of a trait. This study focuses on the derivation of economic values based on a cost to return function for Iranian commercial silkworm lines and effect of different perspectives on economic values.