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At Arid Zone Research Centre (AZRC), Dera Ismail Khan (D.I.Khan), a study was conducted to evaluate cost and benefit of Maize cultivation in district D.I.Khan, Khyber Pakhtunkhwa during 2021. The economic analysis basic underlying assumption of Maize production was to assess the farmers / growers financial impact of Maize cultivation. A sample of 100 respondents from 5 major villages of Maize growing areas of D.I.Khan namely Himat, Ketch, Mandran, Ramak and Daraban were interviewed through pre-tested questionnaire. The results indicate that the average cost per acre was Rs. 41,500 and average production (output) of Maize was estimated 32 mounds (1280 kg / acre). Therefore, the gross return of Maize production was Rs. 69,000 per acre. The BCR was Rs. 1.662. Moreover, positive influence between return price and output of Maize was concluded from the study whereas negative effect of cost on the other hand was observed in maize production. It is concluded that Area, Tractor, crop Seed, Lab, Fert, Pest and Comb Harvester are statistically significant. As per equation 7 & 8, the calculated value of Maize area elasticity of production (0.64123) indicates that if maize area increase by 1%and all other inputs remain unchanged, production will increase by 0.64%. Similarly, the output elasticities of Tract, Seed, Lab, Fert, Pest and Comb Hrvt are 0.124587, 0.31244, 0.5874, 0.55461, 0.08248 and 0.65743 respectively, which can be interpreted in the same way.