Research, Report & Profiling Services by IPOdesktop.com Cotton & Western Mining, Inc., (CWRN.PK) Stock price 3/4/09: $.0026…….….…..………………..…….Common shares (9/30/08: 2.8bb) 52-week price range: $.0011 - $.175………..…………Equity market capitalization: $7.3mm

Recent News…..Stock Price…..Chart…..SEC Filings

At the Dawning of a New Iron Age…read more

BUSINESS

To operate a low cost and high profit junior "Iron Mineral Mining" company

Exploit deposits of high-grade magnetite / hematite that are either overlooked or considered to small for larger mining concerns.

Over the last five years CWRN has investigated over 40 iron mineral deposits in Mexico, 17 in the Philippines and 8 in Indonesia. Of those iron mineral deposits, CWRN has selected several for future development.

Probable CWRN iron reserves in the Baja California project: 5 million tons of usable iron minerals according to the CWRN geological report read more

STOCKS & THE INDUSTRY

. Largest supplier of iron ore for steel (Vale do Rio Doce, NYSE: RIO) up as much as 80% since November see RIO chart

. Ivanhoe Mines (NYSE: IVN) up more than 100% since November see IVN chart

. March 5, Bloomberg World Mining Index up 31% since falling to a four-year low on Nov. 20 read more

. March 5, Accelerate the pace of inflation and send raw-material prices surging read more

OVERVIEW

CWRN has over the last year explored a total of twenty magnetite iron mineral deposits along the Western Pacific Coast of Baja California, Mexico. From those site visits the company has taken options on and has singed mineral rights agreements for the most promising iron deposits. See "Minable Deposits’ below

The premise was to find high quality magnetite iron minerals that can be mined from the surface and requiring only dry magnetic separation to make the finished products "Ship Ready"

The objective is to own & operate a low cost surface mining operation producing up to 70,000 dry metric tons per month that could be shipped from the nearby Pacific Ocean Port of Ensenada, Baja California.

SALES TARGETS

The Asia Pacific Steel Manufacturing Sector is the primary export destination for CWRN’s crude iron ore products

For classifications of "Concentrated Fines" (0.15 ~10mm size) for Mini Mills (those using electric blast furnaces) and Lump Ore (25~40mm size) for fully integrated steel mills

The secondary markets are North America and the European Union

RECENT DEVELOPMENTS January 21, 2009 press release

CWRN.PK announces China Steel Makers have been buying iron ore from India with December seeing an increase of raw materials imported. Forecasters believe that within the first half of year 2009, some upward movement of spot market supplies will improve.

Receiving inquiries

High grade magnetite iron ore such as the CWRN Baja California, Mexico iron deposits are still viable to the market and CWRN is receiving many inquiries for high grade crude iron ore.

Funding source negotiations

CWRN’s company's funding source has asked for re-price negotiations to begin in February 2009, and it is expected that by the time the project is ready for production, market conditions will be greatly improved. The project is still economically viable at 2004 contract prices. CWRN expects to proceed with the project within the first quarter of year 2009.

FOCUS & MINING TARGETS

Iron Mineral Deposits

. With a minimum of 10,000,000 metric tons of useable ore . Located within 100 kilometers (62.5 miles) from a commercial port, so that the targeted cost of ground transportation is less than $4.00 per metric ton. . Rich in Magnetite with average iron (Fe content) greater than 60% . Low in the basic trace elements of Sulfur, Silica, Phosphorus and little or no Vanadium or Titanium.

Primary Iron Ore Sizes

. Mine & market raw crude iron ore only in primary sizes of 0.015mm through 10mm classified as Fines. . Mining these grade "A" iron minerals means the finished product processing consist only of low-cost magnetic separation, which not only cleans the product of dirt, limestone and other non-magnetic materials, but lifts the Iron percentage from 3 to 7 percent, depending on the size of the materials, where the smaller in size, the greater in Fe lift.

MINABLE DEPOSITS

according to CWRN’s analysis

The subject iron mineral deposits examined and deemed as minable are;

From the San Vicente / Erendria Districts

The San Vicente / Erendira districts are within 100 kilometers from Ensenada.

Baja Pacific N0. 4 "Tepustete" . El Tepustete mine is and old prospect near the Pacific coastline north of the town of Erendira; approximately 112 km from the port of Ensenada. The concession is also referred to as Location 4 and covers an area of 100 ha. . Probable iron reserves, 1,020,600mt of usable iron minerals

Baja Pacific N0. 14 "Guadalupe" . The Guadalupe Mine is divided into two sections. It was previous operated by CEMEX, a cement company to provide iron for a mixture of heavyweight cement, the company reportedly took out 200,000 metric tons from an open pit about 20 years back. The concession consists of 230 ha. The Guadalupe Mine is located in a block of approximately 100 ha. . Probable iron reserves, 3,969,000mt of usable iron minerals

Other identified minable areas in the san Vicente / Erendria Districts include

. Baja Pacific N0. 5 "La Costena"

. Baja Pacific N0. 8 "Rincón" and Rincón II"

. Baja Pacific N0. 11 "Guerrero"

From the Alisitos District

The Alisitos district is approximately 350 kilometers south of Ensenada.

Baja Pacific N0. 13 "Queen of Iron"

Rationale & Agreement

From the above mineral deposits number 4 and number 14 were picked for quality of iron, "Ship Ready and Compact Magnetite" together with other factors, distance to port, high mine-ability, very little mine infrastructure required and sufficient minerals to be deemed commercial.

An agreement was reached and a contract for mineral and mining rights was executed under a royalty fee bases for numbers 4 and 14 mineral deposits.

CWRN Baja Pacific Mining Project Summary

A small scale, low-cost mining operation, designed to meet specific criteria as to . The location from nearest port, . The total reserve tonnage needed, and . The quality of iron minerals needed to operate a low-tech open-pit mining operation with "Ship Ready Iron Minerals" with the specific processing equipment needed to insure a constant supply of raw materials.

INDUSTRY OVERVIEW & CWRN

Large mine operators are generally entrenched and tied to a giant mineral deposit that may consist primarily of low and medium grade iron minerals; meaning they have built large and expensive stationary processing plants.

When the crushing, screening and processing cannot be moved, the materials have to be moved to the plant. This is where a very large savings in operating cost is realized by CWRN, because CWRN uses remote controlled mobile tracked crushing and screening equipment. CWRN’s mining techniques do not require large and expensive mining trucks to haul the blasted materials to a stationary plant; the company simply back processing equipment up to the bench and begins crushing, screening and magnetic separation.

With the CWRN niche approach, materials are loaded on the spot and taken straightaway to the port for stockpiling awaiting the next cargo vessel.

VALUATION

CWRN’s objective is to own & operate a low cost surface mining operation producing up to 70,000 dry metric tons per month that could be shipped from the nearby Pacific Ocean Port of Ensenada, Baja California.

For the past four years Iron ore spot prices ranged from $57 to $196 per ton read more

Assuming a contract and/or spot price per ton of $45 and a processing rate in the range of 70,000 dry metric tons per month, then it appears possible that the operation could generate in the range of $7mm per year after taxes. At a 10x P/E multiple the operation could be worth in the range of $70mm, with a corresponding share price of 2.5 cents assuming the financing is done on a secured debt basis.

Address: 363 North Sam Houston Parkway East, Suite 1100, Houston, Texas 77060 Telephone: : 281 820 7815, Fax: 281 820 7899 CEO: Robert L. Cotton Web Site: www.cottonwestern.com State or other jurisdiction of incorporation or organization: NV Transfer Agent: Standard Registrar and Transfer Co.

MANAGEMENT

Robert L. Cotton Jr. President and Chief Executive Officer North East Louisiana State University 1975

Jose Ramirez Casas Executive Vice President & Chief Mining Engineer University of Autonoma de Zacatecas, Mexico 1973 Mining and Metallurgical Engineering

Sharon Vazquez Vice President and Corporate Secretary

Ruben de Jesus Leyva de Alba Chief Geologist

Robert L. Cotton III Manager Product Quality Control Kingwood Community College

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