The research aims to conduct a financial evaluation of small and large capacity dates drying, packaging and processing units in the New Valley governorate and that is through studying the financial evaluation of these units, and the problem of the study is that the financial evaluation of the units for drying and packing dates did not receive sufficient attention as one of the alternative opportunities for investment in this field, which necessitated the financial evaluation of these units of small capacity and comparing them with the units of large capacity, With regard to the results of the research, with regard to the financial evaluation of the units for drying and packing small-capacity dates, the investment costs of these units amounted to about 3025 million pounds, while the operational costs amounted to about 6290 million pounds, while in terms of the return of these units amounted to about 10,963 million pounds, as for the large-capacity units, the investment costs in them amounted to about 11,200 million pounds, while the operational costs amounted to about 24,343 million pounds. As for the return of these units, it was estimated at about 40,260 million between the main product and the sort.