ABSTRACT:The lettuce is one of the most produced vegetables in the whole country, mainly in family agriculture, lacking also information of economic viability by production.The objective was to verify the total operational cost and net profitability of different types of organic lettuce irrigated under field conditions. The experiment was carried out Campina Grande-PB, Brazil, in 10 beds composed of 78 plants each, at spacing of 0.25 x 0.30 m. The treatments were set in a 5 x 3 factorial scheme, with five water replacement levels, three cultivars and four replicates. A drip system was used to irrigate the plants, with two drip tapes per bed, emitters spaced by 0.30 m and flow rate of 2 L h -1 at the service pressure of 98 KPa.The irrigation system, operated through a motor pump system, consisted of a tank with capacity for 12 m 3 , main line (PVC, diameter of 32 mm), disc filter and glycerin-filled manometer. The Operating income (LO) was obtained by the difference between gross revenue (RB) and total operating cost (COT). The cost of producing and maintaining the irrigation system. When the operating costs are diluted by production, the farmer gets a financial return up to a fourth production, that is, half the annual production. When marketed, an alpha profitability will be around R$ 1230.00/production.