The economic analysis of System of Rice Intensification (SRI) vis-à-vis conventional method of rice cultivation was assessed in Bardhaman district of West Bengal during 2009-10. The cost-returns analysis of SRI method revealed that the cost of raising nursery for one ha main field transplantation was comparatively lower (Rs 954 and Rs 995) than conventional method (Rs 3654 and Rs 4503) in kharif and rabi season, respectively. However, cost of cultivation in SRI method was comparatively higher in kharif (Rs 44833), but less in rabi season (Rs 43862) as compared to conventional method (Rs 40627 and Rs 44853 in kharif and rabi) of rice cultivation. The total return per rupee of total cost was higher in SRI method (1.58 and 1.92) than in conventional method (1.25 and 1.37) in both the seasons. SRI farmers were found to be technically more efficient than conventional rice farmers. The probability of adoption increases as the literacy level increases and farmers located far away from canal. Difficulties in management practices like water management, intercultural operations along with lack of skilled labour and water scarcity especially in rabi season were the major factors constraining the adoption of SRI method.