Despite the government's tendency to pay attention to the development of new lands in North Sinai, According to the Egyptian Agriculture Strategy 2030 However, there are no studies and research related to the classification of these lands and measure their productivity, this affects the ability of these lands to meet the food needs of the population from various agricultural crops, especially tomato crop, which ranks first within the list of vegetable crops. The research aimed to study the net profit per tomato yield, and reallocate resources to the tomato crop according to production categories estimating the economic return of this crop after reallocation of resources. The results showed that by reallocating resources, the value of agricultural income would increase by L.E 43.1, 19.3 million for winter and summer tomatoes, respectively and about L.E 300.6 thousand for indigo tomatoes. The results showed that the reallocation of resources to the tomato crop inside the North Sinai lands will contribute to increase the agricultural income about L.E 62.8 million.