The records of the Twin Lakes Canal Company provide a record of irrigation ventures in southern Idaho and northern Utah and the company's struggles over time. The materials in this collection span the period from 1880 to 1992, providing information on the evolution of irrigation methods spanning a one-hundred-year period. This collection contains the canal company's minutes, correspondence, financial papers, and legal papers. This collection consists of forty boxes of material, twenty-five oversized ledgers, and numerous oversized maps and blueprints.

The boxed materials in this collection have been organized chronologically and then topically. The oversized ledgers have been placed at the end of the collection. The blueprints and maps have been stored in Map Cabinet 5.

It should be noted that some of the materials in this collection have been temporally loaned back to the canal company. The current inventory of this collection reflects the best effort of Special Collections & Archives to aid researchers and to avoid any confusion about which materials from this collection are on loan. As of March 2005, Boxes 36—40, Books 20—25, and twenty-six individual folders from the collection are on loan to the canal company. These items are marked as "on loan" in the following inventory.