This study examined the analysis of enterprises combination, costs and returns in cassava based farming systems in Osun state, Nigeria. A total of 80 cassava-based farmers were selected using simple random sampling technique during 2007/2008 cropping season. The data were analyzed using Descriptive Statistics, Economic Land Equivalent Ratio (ELER), Net Farm Analysis and Simple Regression Analysis. Generally, all the cassava-based enterprise systems generated higher net farm income per unit of land cultivated than sole cropping of cassava crop. In all combining two enterprises, particularly...