Currently, Brazil is the greatest worldwide producer and exporter of sugar. Therefore, it is expected better defined forms to restrict high costs, which are normally present in many of the factors involved in the process of production and product commercialization. Under that context, this study searched to characterize the distribution process of the sugar produced in State of São Paulo, indicating in a summarized manner, the main agents involved within the sector, the flow observed by the product until its final delivery and the evolution of transport prices and final prices of the product during the months of the year. The method used to conduct this research was based on primary data survey and on the application of specialized econometric models. In general terms, it was observed that the transport sector within the sugar market is highly competitive and clearly open to the entrance and to the exit of companies related to the sector. The traded prices for the transportation service are defined according to the moment at which the actual demand occurs, and also depending on the presented situation and related needs. Even though, the variation in sugar freight values for export follows a trend pattern which accounts for a rise in periods of greater production of sugar and a fall in periods of lower.