:This study was conducted to analysis the share of different expenditure incurred and profitability of crops in the North Eastern Dry Zone of Karnataka. A simple random sample of 30 farmers each under rainfed condition, borewell irrigation and canal irrigation are studied. Simple tabular analysis technique was used to estimate cost and returns of crops .The result of the study shows that human labour cost was accounted higher proportion (35-50 %) than other components followed by cost for bullock labour except in paddy where machine labour cost accounted (20%).The highest net returns were realized in paddy with borewell irrigation (Rs.49577/ha) followed by paddy with canal irrigation (Rs.44134 /ha), cotton with borewell irrigation (Rs.40442 /ha) compared to other crops in Raichur district.The benefit cost ratio for paddy cultivation was found higher (2.16) in case of canal irrigated due to less cost incurred (Rs. 38,004) compared to borewell irrigated paddy cultivation (Rs. 45,368) due to more energy cost for water pumping Rs.4110 (9.16 %).Among rainfed crops the most favourable returns per rupee cost was found cotton followed by redgram,chickpea and groundnut ranging from 1.72 to 1.61.
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