The purpose of this research is to analyze the cost and return on investment of sugarcane cultivation for small-scale farmers in Nong Phai Subdistrict, Dan Makham Tia District, Kanchanaburi farmers which were divided into 3 groups: first group consists of farmers with less than 32,000 square meters planting areas and 52,640.00 baht/rai total income from sugarcane cultivation; second group consists of farmers with 33,600-160,000 square meters planting areas and 57,645.71 baht/rai total income from sugarcane cultivation; third group consists of farmers with more than 161,600 square meters more planting areas and 58240.00 baht/rai total income from sugarcane cultivation. With a total of 6 samples in, the structured interview was used as a tool for this study to analyze the obtained investment and return on cost of sugarcane cultivation for one year. We found the result for 3 groups of sugarcane farmers. The first group farmers have a total cost of 40,096.92 baht, which consisted of an average fixed cost of 9,124.36 baht/rai and an average variable cost of 30,972.56 baht/rai. The second group farmers have a total cost of 41,105.09 baht, which consisted of an average fixed cost 9,989.38 baht/rai and an average variable cost of 31,115.71 baht/rai. The third group farmers have a total cost of 42,580.80 baht, which consisted of an average fixed cost of 10,510.80 baht/rai and an average variable cost of 32,070.00 baht/rai. Then we can conclude that the first, second and third group farmers get an average return on cost of 12,543.38 baht/rai, 16,540.63 baht/rai and 15,659.20 baht/rai, respectively.