The objective is to make the investment sensibility analysis in drop irrigation by gravity in sugar cane production, there are three variables involved into the sensibility analysis for both of the irrigation systems: Cane production by hectare (it was sensibilized to low prices), sell price for sugar cane ton (it was sensibilized to low prices), and variations in the production's direct costs (sensibilized to high prices). The Novelo's methodology for sensibility analysis (1944) was used. The three variables involved into the sensibility analysis showed differences to support the outcome results got with the irrigation drop system over the irrigation gravity system by drop.