A study on the composting of residues of cotton gin previously crushed or uncrushed is presented in this work. A multifactor analysis of correlation for each one of the treatments revealed that the final results obtained during the composting process of cotton residuals were very different according to whether the residues were crushed or uncrushed. Generally, the highest final values of macronutrients and micronutrients obtained were found when the composting process was carried out with the crushed residuals.