The results showed that rice production but the water melon, Sai District, Chiang Mai Province, production cost on average per year, as 214 017.65 baht. Consist of, raw materials, labor 42 759.60 baht 112 680.00 baht, production cost, 58 578.05). So, the cost to make rice multi-way table water watermelon was 15.85 per bag. The rice but water watermelon, all 292 235.00 baht. From the distribution of rice but water watermelon bag 21.38 baht. Water melon, consisting of rice, but 289 175.00 baht and scrap rice water melon, but 3 060.00 baht. Profit from selling rice but water watermelon was 5.53 per bag. Net, 78 217.35 baht per year, and the rate of net profit from sales 27.00% per year.
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