The present study was conducted in purposively selected two villages of Phansideoa block of Siliguri subdivsion of Darjeeling district of West Bengal. The study revealed that total cost of cultivation, total return, net return over cost C per acre were of the tune of Rs. 119104.23, Rs. 149750.62 and Rs. 30646.30 respectively and return-cost ratios estimated at subsequent stages were of the order of 1.64, 1.57, 1.29 and 1.26 when all sample farmers were taken together. Net return would have been

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... greater if it was estimated by applying prime cost concept of cost of cultivation. Inter-farm size comparison in terms of different cost concepts revealed that there was an increasing trend with the increase in farm size, but the net return over different cost concepts used in the study and return-cost ratios were found to have decreased with the increase of farm size at subsequent stages of estimation of those parameters. Although, the crop created an employment opportunity of 153 man days, there is a tremendous possibility of creating more job opportunities directly or indirectly if marketing and processing activities were taken into account and at the same time, it will help pineapple growers to get remunerative prices for their produce