Fish farming is the fastest growing sector in fish production, so it is seen as a major source offish production in large quantities. Therefore, Iraq has moved towards developing fish farming, as it has a major role in investment expansion and a pillar of economic development. Environmental diversity has led to the availability of the vast water bodies in Iraq, which allow the breeding of different types offish, lead to the success offish farming projects in Iraq. The results of the research showed that the cost of fingerlings, pesticides and rented labor is the highest, as it constitutes 20% of the total variable costs, followed by the cost of fodder, then the costs of medicines, and finally the costs of transportation. As for the total fixed costs, the cost of renting land constitutes the highest percentage, followed by the construction of ponds and family work. The results of the research also showed that there is a big difference between the area and the optimum size offish production, which is equal to 74 dunums of area and 693 tons of production with the actual level of area and production, which equals 46 dunams of area and 166 tons of production. So farmers must be helped to increase production that achieves economic efficiency by increasing areas through participation and union between farmers