This report presents a cost analysis of Orthophthalic Unsaturated Polyester Resin (UPR) production. The process examined is a typical batch process. Resin formulation is mainly based on the following compounds: phthalic and maleic anhydrides, monoethylene glycol, diethyelene glycol, propylene glycol and styrene. This report was developed based essentially on the following reference(s): "Polyesters, Unsaturated", Kirk-Othmer Encyclopedia of Chemical Technology, 5th edition Keywords: UPR, Eastman Chemical, Aldol Reaction, MAN, DEG, MEG