Nile Tilapia is a superior commodity in Sleman Regency. This is influenced by high enthusiasm in cultivating tilapia and the use of land that has a maximum area of 874.75 ha. The high production is expected to meet the needs of the community, especially DIY and as an additional nutrient intake for the community. The purpose of this study was to (1) find out the marketing channels of tilapia in Ngemplak Subdistrict, Sleman Regency, (2) marketing costs, marketing benefits, marketing margins, and farmer's share in Ngemplak District, Sleman Regency, (3) marketing efficiency in Ngemplak District, Sleman Regency. The basic method used in this research is descriptive. Respondents from farmers were taken by census as many as 49 people and respondents from marketing institutions used snowball sampling as many as 12 people. Data collection is done using primary data (interviews with the help of questionnaires) and secondary data. The results showed that there were four marketing channels (1) producers - large traders - consumers, (2) producers - wholesalers – restaurants, (3) producers - wholesalers - retailers - consumers, (4) producers - traders - wholesalers - retailers - consumers, marketing costs on channel I of IDR 731,82/kg, marketing margins of IDR 6,793/kg, and profit of IDR 5.561,18/kg. The marketing costs incurred in channel II amounted to IDR 1.198,37/kg, marketing margins of IDR 5.293/kg, and marketing profits of IDR 4.094,01/kg. The cost of shipping on channel III is IDR 1.865,86/kg, marketing margin is IDR 7.936/kg, and marketing profit is IDR 6.070,14/kg. The marketing cost in channel IV is IDR 1.635,72/kg, the marketing margin is IDR 8.000/kg and the marketing profit is IDR 6.364,28/kg. Farmer’s share on channel II 82,05% or the most efficient, channel I 78,08%, channel III 75,31%, channel IV 75,75%. Then, IET on channel IV with the most efficient value of 69,90, channel I at 113.46, channel II at 117,48, and channel III at 129,12. While IEE on channel III with the most efficient value of 3,25, channel II 3,41, channel IV 3,89 and channel I 7,59.