The study examined the comparative analysis of recourses use efficiency of millet/sorghum/groundnut cropping system in Bindawa local government area of Katsina state. A probability and non probability sampling procedure was used for the selection of respondents. The first stage involved purposive selection of three villages, based on the predominance of millet-based cropping systems. The villages selected are Doro, Shibdawa and Tama. The farmers were then grouped into five strata as follows: (i) millet / sorghum; (ii) millet / sorghum / groundnut / cowpea; (iii) millet / sorghum / groundnut; (iv) millet / sorghum / cowpea and (v) sole millet. From the population of farmers for each of the cropping systems, ten per cent (10%) of the farmers were selected randomly to give a sample size of one hundred and sixty respondents.   Primary data were collected for the study, based on 2016 cropping season using structured questionnaire administered on 67 millet farmers. The analytical tools used were the descriptive statistics, production function analysis and farm budgetary technique. For millet/sorghum, the coefficient of farm size was positive significant at 1% level and the coefficients of seed and fertilizers were positive and significant at 10% each.  For millet/sorghum/groundnut/cowpea based system, the coefficients of farm size (X1) and labour (X3) were positive and significant at 1% level. For millet/sorghum/groundnut, Farm size (X1), labour (X3) and fertilizer (X4) were positive and significant at 5 par cents.  For millet/sorghum/cowpea, farm size (X1) seed (X2) labour (X3) and pesticide (X5) coefficients of inputs used in millet/sorghum/cowpea mixture were positive and significant. The results for sole millet revealed positive signs of farm size, seed and labour imply that the output of millet will be greater if farm size, seed and labour are increased. The resource use efficiency ratio for the millet/sorghum/groundnut showed that farm size, labour and fertilizer were under-utilized, but seed was over-utilized. The result of costs and returns analysis showed that millet/sorghum/groundnut was profitable; with gross margin per hectare of N 42,744.3.The average rate of return was 3.54. The most important recommendation made include advising farmers to the use of optimal levels of inputs.

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