The economical analysis complements the evaluation of the intercrop systems efficiency, considering besides the physical production of crops, the price of products according to their quality classification and time of the year. Intercropping systems of lettuce and cucumber in two plant populations under greenhouse were economically evaluated in winter-spring, in Jaboticabal City, São Paulo State, Brazil. The total operating cost (TOC) of cucumber and lettuce as sole crop and intercropping were

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... stimated, as well as gross revenue (GR) and operating profit (OP). The labor for the crops was the component with greater participation in the TOC of crops in intercropping and single crop. Greater GR and OP were observed in intercrops established by transplanting lettuce and cucumbers on the same day. Considering the operating profit and the land efficient ratio, it is recommended the intercropping of lettuce transplanted until 10 days after the transplanting (DAT) of cucumber with two rows per plot, and at 0 DAT of cucumber grown with a row plot