The present investigation was undertaken with a view to study the cost & returns of garlic in Mainpuri district of Uttar Pradesh as it has the largest share in garlic cultivation with a random sample of 60 respondents. The results indicated that the overall cost A, cost B and cost C was Rs 86,781.79, RS. 107,347.79 and Rs. 1,18,831.76 respectively which was highest on medium farms followed by small and marginal fares. The average yield total cost of cultivation, gross income and net returns per hectare of garlic farms came to 67.56 Qtl, Rs. 75,516.87, Rs 1,73,771.41 and Rs. 98,254.54 which was the highest on medium farms followed by small and marginal farms. Overall cost of production per quintal was Rs. 1117.77 which was also highest on median farms followed by small and marginal farms. Overall return per rupee was Rs. 1.42 which was highest on medium farms (Rs. 1.50) followed by small (Rs. 1.40) and marginal farms (Rs. 1.38). The study shows that cost A, cost B, cost C are positively associated with farm size. Per hectare yield, total cost of cultivation, gross income, net returns and returns per rupee are also increasing with the increase in farm size.