The income analysis of side grafting cocoa farming aims to determine the income from side grafting cocoa farming received by farmers and to determine the R/C-ratio of side grafting cocoa farming. The research location was in Mappesangka village, Ponre district, Bone regency, South Sulawesi province. This research was conducted for three months, from March to May 2016. The analytical method used was income analysis to find out how much profit side grafting cocoa farming was, and R/C analysis to determine the level of efficiency in the use of cocoa farming costs. The results showed that the income obtained by respondent farmers in one growing season in side grafting cocoa farming was IDR 20.018.790,16/ha. The R/C in side grafting cacao farming in Mappesangka village was 2.95, this means that the R/C-Ratio value was greater than 1 so that it can be said to meet the criteria to be cultivated in side grafting cocoa farming in Mappesangka village.