Techno-Economic Analysis (TEA) plays an important role in assessing economic performance and potential market acceptance for new technologies. Previous work has shown that the construction and operation of a cellulosic bioethanol plant can be very expensive. One of the largest cost categories is pretreatment processing. The purpose of this study was to conduct a detailed cost analysis to assess low moisture anhydrous ammonia (LMAA) pretreatment process at the commercial-scale, and to estimate the breakeven point in large-scale production. In this study, capital expenses, including annualized purchase and installation fees, and annual operating costs associated with each unit operation were determined. This research compared the unit cost per year between different scales of the LMAA process, and focused on exploring the optimal cost-effective point for this pretreatment method for bioethanol production.