Any farming aaivity will not escape from risk as did happen in Gunung Kidul most of ia land is dry larul, especially in rural Ngeposari and the most suitnble crops are food crop* This sndy ained n lmow the cosb rwenue and income w well as determine the lanl of risk of farming food crops on dry land The method. used is the method of analysis desiptif, Deurmining the location of distictillage andhamletin a purposive thatisinDistridSemantL NgeposariVillage,HamletKalang Ba4giLor. Some 56 responden5 determined by censw Research resul8 sftou,tie costr" revenues and profix in consecutive at Peanut ls Rp 407,128, Rp 1,154,021 and Rp 1,105,893. Meanwhile in soybean is Rp 339,652, Rp 1,050,494 and Rp 710,832. Coeficient of variation smaller than soy peanu5 in tanns of cost revenue qnd income risk means that must be borne by farmen for soybean farming is smaller than the risk of peanut farming.