Urdbean or black gram is one of the most important cultivated pulse crops of the 'Vigna' group. Seeing to the importance as a major pulse crop a research study was carried out on sample farms to work out the costs and profitability of urdbean. A multi-stage random sampling technique was adopted for data collection; the study was conducted in Lailunga block of Raigarh district (C.G.), sample of 3 villages of this block was selected randomly. A sample of 60 farmers in the ratio of 20:20:20 was selected randomly. The farmers were classified into three groups viz., small (<2.00 hectares), medium (up to 2.00-4.00 hectares) and large (>4.0 hectares) farms. It was found that overall cropping pattern in study area was dominated by paddy followed by urdbean, the employment of family labour showed reverse relation with the size of farm. The operational cost were comparatively higher in large size farm, the productivity of urdbean was higher in small size group. The net return over cost C 3 was (total cost) observed higher in large size farm. It was also observe the Family labour income was higher in small size group which tends to decline as per increase of farm size. The net return per farm was higher in small size group due to higher allocation of urdbean area.