This study aims to (1) Know the ratio of costs, revenues, income, profits of palm sugar and crystal sugar business in Hargotirto Village, Kokap District, Kulon Progo Regency. (2) Knowing the comparison of the feasibility of palm sugar and crystal sugar industry businesses in Hargotirto Village, Kokap District, Kulon Progo Regency. The basic method used in this research is descriptive analysis method. Location determination is done intentionally (purposive with a sampling method using the Proportional Stratified Random Sampling). Respondents were taken as many as 90 craftsmen consisting of palm sugar craftsmen and crystal sugar. The results of the study showed that the average business income of palm sugar was Rp. 994,583, receipt of crystal sugar from the amount of Rp. 1,217,858 and crystal sugar from palm sugar Rp. 37,246,667. Income from palm sugar is Rp. 695,010, crystal sugar from nira is Rp. 787,745 and crystal sugar from palm sugar Rp. 2,326,578. The profits of palm sugar is Rp. 664, crystal sugar from nira is Rp. 65,415 and profits of ant sugar from palm sugar in the amount of Rp. 1,966,211. The feasibility of R / C of palm sugar same like 1,001 lower than crystal sugar from nira is 1,057 and crystal sugar from palm sugar in the amount of Rp. 1,056. The productivity of palm sugar is 187.7%, crytsal sugar from nira is 152.4% higher than crystal sugar from palm sugar is 6.2%. The productivity of laborers in palm sugar is Rp. 65,569, crystal sugar from nira is 67,820./HKO lower than crystal sugar from coconut sugar is as big as Rp.290,289 / HKO.