The present study was attempt to examine the cost and return of wheat crops different size of farm and profitability analysis in Betul district of Madhya Pradesh. The study was conducted in 2014-2015. Returns from the crop cultivation are not only important for the survival of farmers, but also facilitate reinvestment in agriculture. If the flow of income for crop cultivation is not regular and adequate, farmers may not be able to repay their debts which would lead to increased indebtedness. After the green revolution the yield per hectare of wheat in India increased from 14.1 quintal per hectare to 25.80 quintal per hectare on the farm of major wheat growing states as well as progressive farms of Madhya Pradesh in wheat production. the study was attempt to examine the cost and return of wheat crops different size of farm and profitability analysis. It is also showed that cost of production at cost C2 level was worked out as Rs. 671.55/qtl. Rs. 794.04/qtl and Rs. 813.48/qtl. for small medium and large farmers respectively and at average level it was found Rs. 797.72/qtl. Similarly cost of production at C3 level, it was worked out as Rs. 761.72/qtl for small farm Rs. 895.03/qtl. for medium farmers and Rs. 913.91/qtl. for large farmers and at overall average level, it was found Rs. 896.86/qtl, It was found that cost of production was found minimum in small farmers. small farmers used resources more efficiently as compared to medium and large framers who invested having for a less pro portioned return. On an average level of input output ratio was found 1:1.60 and 1:1.46 at cost C2 and Cost C3 level respectively.