Traction tests have shown generally better tractive performance for belts when compared to tires. However, total vehicle tests measuring field productivity and fuel consumption have shown little difference between belt and rubber tire tractors. Recent tests of both type of tractors by Southwest Texas State University and the Alberta Farm Machinery Research Centre have used Power Delivery Efficiency, or percent of input horsepower available at the drawbar as a measure of overall tractor performance. This paper will show why this is a valid procedure for making total tractor comparisons.