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Comparative Ananalysis Of Income Of Smallholder Cereals And Legumes Chahul Emmanuel Sumaka It is Paramount to establish profitability as a basis for best enterprise selection and combination. Therefore, this study was carried out to analyze and compare incomes of small-scale cereals and legumes farmers in Nasarawa State, Nigeria. Purposive, multi-stage and stratified sampling techniques were employed to obtain 174 respondents for the study. Structured questionnaire was used to extract relevant information from the respondents with the aid of trained enumerators. Data collected were analyzed using descriptive and inferential statistics. Results show that majority of the farmers were male (62.1%). Farmers were in their active age, with mean age of 39 years for both cereals and legumes. Mean gross margin per hectare was N72, 676 and N70, 446 for cereals and legumes respectively.