the research aim to idenify the economic impcat of application the new system to distribute the subsidized bread to the consumers and the owners of the bakery, to achiveing that aim by studing the cost of production and the revenu befor and after that system in Gharbia governorate. The data obtained from a sample from the owners of the bakery during the year 2015 in Gharbia governorate.The most important results are: 1.The cost of beacking one of flowr was , about 47.7, 48.1 pounds of balady bakeries and a half autamatic before application the new system respectively, while the total of those costs for bakeries developed 250 pounds. The cost of bag manufacturing after application to about 344.9, 338.8, 342.6 pounds for bakeries balady, half automatic and advanced. 2. Net revenue from bag manufacture of flour was about 7.3, 6.9, 12 pounds for three types of bakeries respectively befor the application, and rosed to 25.6, 31.2, 32.2 pounds for the three types of bakeries. 3. The average number of irregularities monthly reached by the application amounted to about 9, 7, 3 in baldy of the bakeries and half the mechanism and the mechanism developed, respectively, and then decreased after application to 4, 3, 2 in baldy of the bakeries and half the mechanism and the mechanism developed respectively. 4. The rising of production costs were the most important problems facing the owners of bakeries relative importance amounted to about 100%, followed by the problem of the high value of irregularities, then the problem of low capacity and the amount of bread remain without distribution on the cards.Recommendation : 1. A tighten control and continuous monitoring the owners of bakeries and pud a sever punishment for the irregularities. 2. Reappoint in the cost of production for one bag of flour for a period of time to to estimate the real cost of labor fuel, water, and electrictiy. 3. The points of bread in the cards have to review with the grocery to control the price of the commodities which he distribute and its amounts. 4. Establish offices to maintenance the cards of distribution and its communication to the internet.