This study was on Economic of Cashew nut processing in Benue State, Nigeria. Simple random sampling technique was used to select one-hundred and twenty-five Respondents. Primary data were used, and collected using a structured questionnaire. Descriptive statistics such as frequency counts, percentages and mean scores were used; Gross margin analysis was used to analyze cost and returns while linear regression was used to analyse factors influencing cashew processing in the study area. Findings revealed that the mean age of the processors was about 33years, most (60.8%) were females, 49.6% were married and nearly all the respondents had formal education. The mean household size was 5 persons. Mean processing experience was 8 years. Research revealed that cashew processing is profitable in the study area. The cost of labour, cost of purchasing and cost of firewood were found to significantly influenced cashew processing in the study area. It was therefore recommended that government agencies and non-governmental organization should provide inputs resources needed by processors, processors should formed cooperative to access credit inputs, male folks were advised to participate in cashew nut processing as it profitable and processors should seek assistance from the government so as to enable them purchase processing machine.