This study was carried out during the period extended from the year 2019 to the year 2021 on four-layer breeds (Lohmann (LB), ISA Brown, Hy-Line W-36, and Hy-Line Brown) of the layer farms in EL-Menofia governorate, the data were collected from the accurate health and production records and also, by using the structured questionnaires methods. This study aims to determine and highlight the effect of different layer breeds on the productivity and profitability of layer farms under Egyptian condition, also it indicated that the layer breed is the major factor that can affect the egg production and net profit of layer farms, This study concluded that the egg production significantly differed among the layer breeds it was the highest for ISA Brown breed (35603.97 eggs/100 hens/cycle), while it was the lowest for Hy-Line Brown breed (25368.37 eggs/100 hens /cycle), also the total return and net profit differed significantly among the layer breeds and they were the highest for ISA brown breed (49604.26 and 6426.18 EGP/100 hens, respectively), while they were the lowest for Hy-Line Brown breed (35859.55 and 497.79 EGP/100 hens, respectively). Finally, we concluded that the ISA Brown breed is the most profitable breed to be reared in the layer farms.