The study analyzed the resource use efficiency of millet production in Dukku Local Government Area of Gombe State, Nigeria.  A multistage sampling technique was used to select 120 millet farmers from 10 wards. The data were collected using structured questionnaire and analyzed using descriptive statistics, regression analysis and farm budgeting technique. The result revealed that the mean age of millet farmers was 41 years, 96.67% of millet farmers were married, with the majority (58.33%) having family size ranging from 1 – 15 persons and that 41.66% of millet producers had acquired formal education. The results further showed that most of millet producers were full time with an average of 24 years of experience. The result reveals that, majority (77%) of millet producers acquired their land through inheritance, having an average farm size of 4.75 ha. The result further reveals that land, herbicide and fertilizer were significant (P<0.05); while years of experience was significant (P<0.01), and the coefficient of multiple determination (R2) was 0.944; meaning that 94.4% variation in millet output was explained by the explanatory variables included in the regression model. The technical efficiency ratio of labour was < 1 meaning that labour was over-utilised. The ratio of farm size, seed and fertilizer were >1, implying that these factors were under-utilised.  The study concluded that factors of millet production were not efficiently allocated; therefore, adjustments in the level of these factors are needed to achieve optimum efficiency in both output and profit.