Partnership Pattern of business granule brown sugar between members of KUB Gendis Manis with CV. Menoreh Politan in Kokap District Kulon Progo Regency. The aims of the research are to find out the partnership between members of KUB Gendis Manis with CV. Menoreh Politan, to find out the benefits joined the partnership, to analyze the costs, revenues, income and profit of granule brown sugar and find feasibility. The method used was descriptive analysis. Determination of sample with purposive sampling and selected a sample member of KUB Gendis Manis. The respondents of this research are 30 peoples which consist of 10 producer and 20 collectors. Data was gained by interviewing, observation method . The results of this research show that the partnership system which is applied between CV. Menoreh politan and member of KUB Gendis Manis including partnership contracts. Which is the company as a provider of technical guidance and market, meanwhile members as a provider production and labor. The benefits of partnership are included in the high categories, its seen from the social and economic benefits. Total cost of business granule brown sugar are Rp 812.549. Revenue are Rp 877.800, income are Rp. 440.864 and the profit are Rp 65.251. R/C ratio and capital productivity are 1.08 and 15.2%. Meanwhile labor productivity are Rp. 42.590 per HKO. So the feasibility of business granule brown sugar is feasible for developed if seen from R/C ratio, capital productivity and labor productivity