This book presents technique of estimating returns of training investment in textile composite sector of Pakistan. This book covers all the steps required to calculate training costs of manufacturing sector, calculating benefits of the training in shape of outcomes, findings out return on investment offered by training in textile composite sector, giving a tool to measure training costs and benefits, and devising a way out to measure ROI of training in other manufacturing sector companies. This book contains simple language with all the background literature regarding costs and benefits of training. Great effort has been made to get the true elements of training cost and benefits and ultimately calculating the return on investment, so that a contribution can be made in the existing literature and to provide a training evaluation tool to organizations.