This study aims to determine the costs and benefits of farming in Gapoktan Ngudiluhur Nglumut salak, salak Nglumut determine the feasibility of farming in Gapoktan Ngudiluhur. This research was conducted in the village of Kaliurang by purposive. This research was conducted in the village of Kaliurang Srumbung Magelang regency. Respondent performed using stratified random sampling method proporsionate in Gapoktan Ngudiluhur Kaliurang village in order to obtain 50 respondents farmers. Data obtained by observation and interviews using questionnaires. Then the data were analyzed using analysis of the feasibility of farming. Farming salak Nglumut in Gapoktan Ngudiluhur Srumbung village of Kaliurang Magelang Regency to develop. Total costs needed in the farming farming salak Nglumut at Kaliurang village Ngudiluhur Gapoktan Rp. 94.17413 million, - with the benefit of Rp 188 107 300, -. The feasibility analysis of farming using NPV, Net B / C, Gross B / C, IRR and Payback Period. Net Present Value (NPV) at the rate of 14% NPV of Rp.19.852.280. This means that the farming salak Nglumut in Gapoktan Ngudiluhur advantageous because NPV value greater than 0 (zero), then salak Nglumut farming feasible to develop. Net B / C amounted to 1,795 and Gross B / C of 1.39 indicates that the benefit gained by the time the plant has produced to cover losses when immature. Net B / C and Gross B / C greater than 1 so farms salak Nglumut feasible. IRR is greater than the discount rate (the interest rate applicable loan) is 24.89% greater than 14% so farms salak Nglumut in Gapoktan Ngudiluhur eligible to run. In calculating the payback period salak Nglumut farming in Gapoktan Ngudiluhur can recover the investment for 4 years and 5 months