It seems to be relative to the amount or profit you are hoping to make. I'm looking into this now and i'll break down the costs as I seen them. This is all in addition being able to stay afloat financially for the 4-8 year period it takes for these fungi to reach production levels. Its best if you are someone with lots of disposable income since investors are hard to come by for this type of grow unless you have already done it. Luckily I'm still young and this is my retirement plan. There is no guarantee that any tree or orchard will produce any truffles in 4 years or ever. Good luck
Farm land (10 acres or more)
Amending the soil (organic material content, ph balance etc)
Cost of plants (500 per acre)
Farm hands
Irrigation
Taxes
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