Vegetables and fruits are a source of income for some farmers in Bali. Various types of vegetables and fruits spread throughout the regencies in Bali, some of which are strategic and leading commodities of the Ministry of Agriculture. This study aims to analyze the comparative advantages of each type of vegetables and fruits in Bali. This study is a desk study, using time series data from the Central Bureau of Statistics 2010-2017. The data collected includes data on vegetable and fruits production in 2009 - 2016. The analysis is based on the average production of both types of commodities in 2009 – 2016 period. Data was analyzed by Location Quotient (LQ) method. The analysis showed that there are 14 kinds of vegetable commodities cultivated by farmers in Bali. Yardlong beans, chili, and kangkong the most widespread, evenly distributed throughout the regencies in Bali. Tabanan Regency has the most vegetable commodities that have comparative advantages, which are as many as six types. There are two types of vegetables that are strategic commodities of the Ministry of Agriculture, including shallot and chili. Shallot has a comparative advantage (base) in Bangli Regency, while chilli as a base commodity in four regencies, namely: Buleleng, Karangasem, Klungkung, and Gianyar. The main fruits cultivated in Bali consist of 13 types, almost all of them spread throughout the regencies in Bali. Among the nine regencies in Bali, Klungkung Regency has the most fruits that have a comparative advantage (base), which is as many as nine types.