The research aims at the economic analysis of the costs of producing the wheat crop in order to reach the optimum size, and the maximum size of the profits in North Sinai, and by studying the functions of the production of the wheat crop under the drip irrigation system, it was found that the productive flexibility of the component of the volume of human labor amounted to about 0.572, and the component of the number of automated working hours amounted to about 0.378, while The chemical fertilizer quantity component has reached about 0.218, and the seed quantity component has reached about 0.154, which indicates that these items have diminishing capacity returns. By studying the cost items of the wheat crop under the drip irrigation system, the total fixed, variable and total costs of the wheat crop amounted to about L.E. 3113, 7618, and 10731 per feddan, respectively, and the optimum production volume for the wheat crop was about 3420 kilograms. The volume of production, most of the profits, amounted to about 5689 kilograms. The research recommends the need to expand the application of this system within North Sinai Governorate, especially within the administrative centers that have less rainfall, including the centers of Al-Arish and Bir Al-Abed, by drilling surface wells and using them in drip irrigation of grain crops, especially wheat.