The results of the research showed that the productivity of a feddan of the winter tomato crop under the plastic tunnels system was about 20.82, 18.53, 16.98 ton for the three tenure categories, and the average share of the holder was about 0.95, 1.48, 3.20 feddan for the same categories and the same arrangement. The average share of an feddan of total costs was about 36.34, 35.08, and 32.91 thousand LE within the three tenure categories. Fixed costs contributed about 21.63%, and the contribution of the variable costs amounted to about 78.4% of the total costs, at the level of the total sample farms. Feddan costs tend to decrease with the increase in the size holding, but the share of kg tends to increase with the increase in the size holding. The lost or lost income tends to increase with the increase in the size of the feddan tenure as a result of the increase in the optimal size and the maximizing volume of profits from the actual size, and the decrease in profit margins with the increase in the size holding as well as the decrease in measures of economic efficiency. The research recommended not expanding the cultivation of the tomato crop under the plastic tunnels system to more than an feddan, given that this crop is a rapidly perishable crop.