In this study, various cost items related to cost of cultivation of tomato are examined. These are cost of labour, cost of ploughing, cost of seedling, cost of manure & fertilizer, cost of irrigation, cost of insecticide & pesticide, and miscellaneous expenses. These are productive costs. The non productive cost is interest on working capital. It has been found that the most expensive items are noted to be charges for hired labour, cost of manures and fertilizers. & cost of plant protection chemicals. Cost of bullock labour (hired and own), and irrigation charges follows them. Marketing margin and price spread in the wholesale as well as in the retail market have been studied separately in Nagarukhra and Kolkata market. The study reveals that wide and random seasonal fluctuations in monthly wholesale prices prevail in the market throughout the year. Major items of marketing cost of tomato are transport, packing, loading and unloading, helping hands, storage, spoilage rents and maintenance. It is seen that transport is highest among various cost items.