The study assessed the costs and returns to poultry production in Lagos State, Nigeria. Primary data was collected with the aid of questionnaire from 120 poultry farmers selected through multistage sampling techniques and analysed using descriptive statistics, farm budgetary and multiple regression analysis. Results revealed that poultry farming in the study area was dominated by male (69.2%) with a mean age of 43 years. Majority (72.5%) of the farmers had tertiary education, married (59.2%) with mean household size of 5 persons. About 51% of the poultry farmers engaged in broiler production, 37.5% engaged in layer production while 11.7% were cockerel producers
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