This study was carried out by interview and survey method in two different states of Haryana and Punjab. The cost of cultivation of wheat in Punjab and Haryana is precisely produced from one party to the third included as of in a system management. As wheat is an essential element in structure of grain consumption, the data is collected by survey method by few opted members of the group and finally that method is re-evaluated and verified by the collectors of farmers in the selected village. The material methods are as followed such as the formulations required for the tally finally. And finally the data is accordingly preferred to be rearranged by the tables and the difference is shown accordingly in the tables formulated. Where after calculating the result outcome preferred to be the total fixed cost is more in Punjab than Haryana and many other factors varied equally. In the total working cost Punjab is high when compared to Haryana with a huge margin. Hence the cost of cultivation of wheat is more in Punjab than Haryana where it is implied as functional in many ways according to the references collected from various websites and books referred.