The study aimed to estimate the efficiency of resource use for farmers in the Sahel El-Tina region in Port Said Governorate by using a randomly sample of 140 farmers were selected from Sesame and Sugar beet farmers in the study area. They were selected according to the cultivated area of each crop. The cultivated area of Sesame crop reached about 29.11% from the total cultivated area, while the cultivated area of Sugar beet reached about 29.34% in study research. Data were collected by questionnaires through a personal interviews with the crops study farmers in the study area of both crops. The data were analyzed using the gross margin analysis, assessing the functions of production, costs and resource efficiency. The results for Sesame crop showed that the value of the determination coefficient reached 96.2%, which means that 96.2% of the factors affecting Sesame productivity (organic fertilizers, mechanical work and human labor). The gross margin was about 7600 L.E / feddan because the optimal use of agricultural resources. While the result for Sugar beet crop showed the value of determination coefficient factor increased reached 89.5%, which means that 89.5% of the factors affecting of the Sugar beets productivity are due to the influence of independent agricultural recourses. The gross margin was reached about 9140 L.E / feddan and the result of the use of resources showed that two of the agricultural resources (cultivated area and human labor were underutilized used , while(nitrogen fertilizers and mechanical work)were over utilized used .