IJuc to a lack of reliable and simple procedures for the economic evaluation of various irrigation systems, irrigation farmers often make 111corrcct decisions when selecting irrigation systems. 1be aim of this article is to illustrate how factors which are important in this matter can be combined to make sensible calculations. Two typical farming units and five irrigation systems were used as basis. Data was processed by means of a deterministic micro-computer model. Specific factors which were considered arc the system type, initial debt and irrigation water availability. The economic and financial viability of each combination arc discussed. Stochastic dominance is used to cal culate the risk-efficiency of the various systems. Results show that income is the most critical factor in such an evaluation. Water restrictions increase the relative profitability of capital intensive systems with a higher irrigation efficiency.