Resumo. The present study aimed to carry through the evaluation of costs of two models of harvester in the wood harvesting of Eucalyptus wood. The research evaluated the 6-year old tree fallen and processing, in the cut-to-length system for two models of harvester, in areas located in the cities of Conceição da Barra,Espírito Santo state and Caravelas, Bahia state. It was evaluated the models of harvester PC-228 SHO and PC-200 LC, of the Komatsu Mark. The information was collected during a period of 6 months, from March to August 2010, by the method of census. It was calculated the operational costs of the two models of harvester , for the countable method, which uses values in ‘Reais’, the Brazilian currency. It was conducted further analysis of cost sensitivity for the elements that contribute most to the final cost. We obtained the operating cost models for PC 200 and PC 228 of R$ 156,95 and R$ 168,84 per effective hour, respectively. In relation with the total operational costs, the most significant costs were: fuel, maintenance, and repairs/ depreciation, with 24.41%, 22.39% and 19.08%, respectively. In the sensitivity analysis, simulating a situation where the company gets a real economy of 10% in each one of these items, the same one will be able to get a reduction in the cost of production in 7%, for the two evaluated machines.