The present study has been carried out in the Barabanki district of Uttar Pradesh on economic analysis of menthol mint cultivation in the year 2010. The economics has been worked out by comparing costs and returns at different stages by the conventional method. The linear production function has been fitted to evaluate the resources-use efficiency in the production of menthol mint. The study has shown that the major portion of operational cost is shared by hired labour, interculture operations, distillation charges, irrigation and machine / tractor charge. The overall benefit-cost ratio has been found to be 2.55, which indicates a higher profit for farmers on less investment in mint cultivation. The independent variables like human labour, machinery, manures and fertilizer, irrigation charges and intercultural operations have shown a positive and significant impact on the returns of mentha crop in the study area. The major problems faced by the farmers are high input cost, erratic supply of electricity, lack of adequate information, infrastructural facilities, regulated markets and energy-efficient distillation units.