This study aims to analyze the cost, revenue, income, profitability and feasibility of oyster mushroom farming in Bantul Regency. Selection of the location is used purposive method. The 21 respondents were taken as census method. The analysis method was using Revenue Cost Ratio, Capital Productivity, and Labor Productivity. Oyster mushroom farming in Bantul Regency is grouped into three groups based on the number of baglog. Group one is farmers who have ≤ 1,000 of baglogs, group two has 1,001 - 3,000 of baglogs, and group three has > 3,001 of baglogs. The result showed that the group three is the largest expending of total cost, then it has the largest revenue, income and profits as well. All of oyster mushroom farming groups in Bantul Regency are feasible, it to be seen from Revenue Cost Ratio (R/C), Capital Productivity, and Labor Productivity. The value of R/C in group one is 1.09, group two is 1.54, and group three is 1.85. Group three has the largest of R/C value, capital productivity, and labor productivity.