The goat industry is the smallest among the so called,big domestic animals sectors in Hungary. At present the estimated size is about 60-70 thousand does, which are kept by a little bit more than 7,000 holders. Not too much information was available to evaluate the economic situation of the goat sector, that's why a survey was carried out to find the answers to the following questions. What kind of costs could be followed on the farms (like feedstuffs, labour, insurance,animal health, etc) and how much their ratio in the total expenditure. What kind of income resources could be pointed out on the different farms: like selling milk, milk products, kids for slaughter, meat, manure, feed, subsidy, etc. Beside of them data about the level of yields concerning each product (milk, progeny) were also collected. Based on the data arrived back the following classes were created within the farms on the size level: does between 1-10; 11-30; 31-50; 51-100, 101-150; 151-200; 201-300, and above, 300 heads. There-were 92 farms including in the survey having more than eight thousand heads of goats. The level of production (milk and kids) was lower than expected in each farm size classes. The average quantity,of milk sold after one doe did not reach the 270 kg-s, and the average progeny level was just above the 150%. The income and the cost factors were presented in the paper in deep details. The most important income resource was the milk (and milk products) giving 75-80% of the total input of the farm. The income ratio from selling kids for slaughter could not exceed the 18-20%. The biggest cost factors were feedstuffs, and the labour. According to the balance values the goat breeding and production were only profitable in the smallest class and above the 50 heads. Between them only negative result could be expected provided that the owner or the farmer producing for market. If the production serves only the family consumption the cost factors and the profitability became not so important. On the commercial goat farms the profitability level could only be improved by increase of milk yield and improve of number of progeny.