Abstract: Yam flakes serve as important calories food item in Nigeria. They are cheap stable foodstuff for all categories of people. Therefore, it becomes imperative to study the processing of yam into flakes. The main objective of the study, is to determine the economics of yam flakes processing in some selected villages of the study area. Data were collected from 187 respondents with a well structured questionnaire. Both descriptive and inferential statistics were used to analyze the information obtained from the respondents. Statistical analysis performed revealed that year of experience in processing was significantly related to revenue obtained (R2 = 0.569). It also shows that the resources such as total input of yam tubers (kg), total labour input (mandays) and value of firewood in naira were over utilized, the study revealed that the enterprise is profitable since the average gross margin and net returned were positive.