This report presents a cost analysis of Crude Isophthalic Acid production from m-xylene. The process examined is a typical oxidation process. In this process, p-xylene is oxidized to Isophthalic Acid. The Isophthalic Acid is then separated from the solvent as a Crude Isophthalic Acid (CIA). No further process for purification via hydrogenation is included in this process. This report was developed based essentially on the following reference(s): Keywords: Unsaturated Polyester, UPR, Phthalic Acid, Meta-Xylene, CIA