Liu et al. (2001) presented a rotary roasting machine, and found its operation conditions for quality. However, it did not consider the cost issue at the same time. In this study, the authors proposed a modified model with quality and cost consideration. The optimum operation conditions for tea roasting machine are: 43.6kg of roasting weight, 111.9℃ of roasting temperature, and 2.9 hours of roasting time. The experimental results are: 0.3% of moisture content, 67.5 of tea overall on sensory evaluation, and $12,577.9 of cost. From the results, there is no significant difference in moisture content and tea overall on sensory evaluation between Liu et al.'s model and our proposed model in this study, but the cost reduction is NT$1080.7 (7.9%) in the proposed model. In practice, tea farmers can apply the results of this study to operate tea roasting machine with quality and cost consideration.