The study assessed the profitability of yoghurt processing with a view of determining its potentials for reducing poverty in Maiduguri Metropolitan Area. Data were collected from a survey of 10 yoghurt processing firms in Maiduguri and analysed using profit model and descriptive statistics. Results revealed that yoghurt proprietors in the study area were mostly males (70%) who were in their active age group of 36-45 years. Profitability analysis revealed that yoghurt processing was profitable with mean profit value of N9,612.47k per 25kg of milk processed, and that it reduces the poverty level as it provides employment opportunities for 5 persons per firm as at he time of the study.