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CWRN - .0052 x .0053 now. With news...

CWRN: $32,000,000.00 Projected 1st Quarter 2011 Revenues

HOUSTON, TX, Dec 30, 2010 (MARKETWIRE via COMTEX) -- Cotton & Western Mining, Inc. (PINKSHEETS: CWRN) -- Robert L. Cotton, President of Cotton & Western Mining, Inc., says, "The Baja Pacific raw crude iron ore mining project will yield $32,000,000.00 in first quarter revenues as the Company moves November and December finished production to 2011 for sales."

Management is preparing "Mina Guadalupe" for the raining season, spreading more sand on the inside roads, and screening two large stockpiles of -50mm natural materials and the 0-3mm crushed materials together with final finished product 3-18mm raw crude iron ore materials for shipping. The Company is bringing the November and December production forward to the first quarter 2011 for the China Seaborne CFR sales; this combined with the new production in 2011 will yield approximately $32,000,000.00 in first quarter revenues. Beginning in the second quarter of 2011, the Company will increase finished iron ore production to over 100,000 metric tons per month. The mobile processing flow-chart will be configured using closed circuit looping that will incorporate the primary crushing jaw to the secondary crushing cone to the primary screening plant that will loop +18mm back to the cone while feeding the 3-18mm to the magnetic separator and feeding the 1-3mm waste materials to a secondary screening plant that will also feed the magnetic separator while discharging -1mm waste out that will be transported to the waste dumper. The new configuration will eliminate dual handling of materials for screening and processing while producing finished products in sizes 1-18mm for bulk shipments in one continuous operating system.

Year to Date Review:

The Company completed the "Mina Guadalupe" iron mineral mine development in four months, that included all state and federal permitting, land-usage and land access together with surface rights agreements with the land-owners. Mine stripping and extraction preparations were completed under SAMERNAT ECO 120 in 90 days and full mineral extraction began on November the 5th, 2010. Over 200,000 metric tons of various iron minerals and waste materials were processed in less than 60 days, while Management accomplished the development to production of 118,000 metric tons of iron ore within that period of time and coming in $3,000,000.00 under the line item start-up budget. The Company would like to recognize all the management staff of Panamerican Minerals Ventures, S.A. de C.V. (Baja Mexico) that worked tirelessly seven days a week coordinating every detailed item that came up while finding the correct solution for many difficulties that arise while starting a new project in a foreign country together with the mining superintendent Andres Garcia and his hard work and coordination with the mining crews -- all have contributed to the success of the project in the most professional manner.

Related News: China Seaborne Trade, Spot Price Iron Ore may be viewed at the following link:

Metal Bulletin Iron Ore Index Link http://www.mbironoreindex.com/

About Cotton & Western Mining, Inc. Cotton & Western Mining, Inc. (PINKSHEETS: CWRN), a Nevada Corporation that is engaged in metal mineral exploration, development and operations for "Iron Mineral Mining." For more information, please visit the company's website at www.cottonwestern.com.