In spite of the fact that the agricultural cooperative society (ACS) have many activities to serve it's members, farmers still seeking more of such activities In order to make it cope with the current global changes. The agricultural cooperative society as one of social organiza‌tions exist in the village, was established to servo farmers. Under current changes, the A.C.S play important roles in developing agriculture and achieving rural development. The research aimed at : • Explaining the impact of geographical and cultural differences on the degree of farmers' attitude towards A. C. S . • Identificating level of farmer's attitude towards A.C.S : • Identificaling relationship between some independent variab'es and the degree of farmer's attitude towards A. C. S; • Wend? icating the size of relative contribution for some of the indepen-dent variables in clarifying the variance on the degree of farmer's atti-tude towards A. C. S ; • Exploring the problem facing farmers their dealing with the A.C.S and their proposed solution in order to overcome such problems. The study was carried out in two villages, Kome- El Bents and Zahraa Kafer El Dawar Behera governorate and In another two villages, Talla and Nazilet Hassan , El Minya El Minya governorate . The data were collected through personal interview using questionnaire developed for the purpose of this study. A pre-test was conduded for 40 respondents in Kalr Mekawi , Zagzeg. Shackle governorate . Then the questionnaire was adjusted accordingly. To analyise the data, different tools were used. These included : Frequency and percentage ; T-test : Simple correlation Coefficient; and Step-Wise multiple regression and correlation analysis. The main results are as follows : • There Is a signfient difference at the level 0.01 between El Behera governorate and El-Minya governorate in the degree of farmers atti-tude towards A. C. S ; In Behera governorate there is a significant difference between the de‌gree of attitude towards A. C. S and the following independent vari-ables: family education; family size: annual family income; culture ope-