The present study deals with the cost and return of Mentha Oil in Sitapur district of Uttar Pradesh. It was conducted in Biswan and Sakran blocks in Sitapur district of Uttar Pradesh. 60 farmers were selected randomly. The overall cost of cultivation of Mentha was Rs 57813.59 per hectare and net return was realized Rs.57035.34 per hectare. Thus Input - Output Ratio obtained in mentha cultivation was 1.93.This was reflected in higher Input – Output Ratio of mentha cultivation. The response of farmers about mentha Cultivation constraints namely High Price of fertilizers and insecticides, Lack of trained labour for cultivation, Attack by pest and diseases, Inadequate market information, High cost of good quality distillation machine, Environment related problem, and Lack of awareness about export market, etc.