The research aims in general to shed light on the productive and economic efficiency within the sheep and goat fattening sector in North Sinai Governorate. The research indicated that Bir Al-Abed and Al-Arish Center Destricts occupy the first and second ranks in terms of the number of sheep and goat heads. the general average of the total number of sheep and goats heads in Egypt reached about 8932 million head, compared to about 145.1 thousand heads in North Sinai during the period (2000-2019). The optimum weight of sheep production for the head was about 62.3 kg, which is more than the actual weight, which confirms the existence of lost income for the head of sheep, estimated at about 126.8L.E. per head. The weight of the maximizing head of profits was about 65.2 kg, which exceeds the actual weight of the goat, head which indicates the presence of lost income for the head of the goat, estimated at about 214.8 L.E. per head. The net return on the head of sheep also amounted to about717.6 L.E, compared to about 766.7 L.E per head of goats. The added value of the head of sheep amounted to about 2621.8L.E., compared to about 2287.8 L.E. per head of goats. The return of the invested L.E. for a head of sheep reached about 25.7%, compared to about 34.9% for a head goat, at the level of the total research sample farms, during the 2020 fattening season.