This study was carried out by interview and survey method in 3 different states of Haryana, Punjab and Madhya Pradesh. Further this study was conducted in Hansi block from Hisar district, Phagwara block from Kapurthala district and Ghattiya block from Ujjain district during 2020-21. This study was to analysis of cost of cultivation of wheat crop in 3 different state, survey was conducted on 60 farmers (20 farmers each state). The gross return from the wheat cultivation for the states of Punjab, Madhya Pradesh and Haryana were Rs 128975, Rs 131189 and Rs 128975 respectively. Similarly the net return in Punjab was Rs 64367, in Madhya Pradesh was Rs 73103 and in Haryana was Rs 72865. After doing the Benefit-cost ratio we find that in Haryana it was 1.32 which was highest among the other 2 state, in Madhya Pradesh it was 1.26 and in Punjab it was 1.05. This means in Haryana state, farmers invest fewer amounts and getting high return and it will become most productive state in wheat cultivation.