The aim of this study was to determine the production costs of 1249 litters weaned (matingweaning) on small scale pig farms in different regions of highlands in Mexico during one year (July 2010 to June 2011). Three strata were defined according to the number of sows: Stratum I, 5-10 (n = 8) Stratum II 11-49 (n = 10), Stratum III 50-100 (n = 4). Net income was positive for all strata. Stratum I with $ 206 (unpaid labor) and $ 12 (with paid labor), Stratum II with $ 152, and Stratum III with $ 165 Mexican pesos per piglet sold (14.49, 0.84, 10.69 y 11.60 US dollar with a rate of peso-dollar of 1:0.0703), the relationship B/C were: Stratum I = 1.53% (unpaid labor) and 1.04% (with paid labor), Stratum II with 1.35% and Stratum III with 1.39%.