The present trial was carried out in El-Serw Agricultural Research Station, Damietta during 2013/2014 on wheat (Sakha 68 variety) to determine the different losses and criterion cost that could occur within harvesting unit till grain packing including natural losses,  losses, threshing losses, cleaning losses and grain damage using five harvesting systems: Local mower with Turkish thresher; Rice harvester (Kubuta) for complete harvesting; Rice harvester (Kubuta) for reaping then Turkish thresher; Combine harvester (CLAAS) and Traditional method (sickle then Turkish thresher) as a control. It was found that using Kubuta (complete harvesting) gave the least values for total losses, grain damage and criterion cost comparing to other harvesting methods. The criterion cost values were 809.24, 845.7, 372.14 and 581.27 LE/fed. for Mower, Kubuta reaping, Kubuta harvesting and CLAAS, respectively. If it is possible to add a special mechanism for chopping stalks with adding winnowing residuals to obtain Tibn, it will be an extremely step for general Kubuta harvesting extension.