Wheat is considered the most important food grain crop produced in Egypt at the level of domestic consumption and the list of food imports. As the number one strategic crop due to food security considerations, wheat is the staple food for both rural and urban population. Like other agricultural products, wheat is influenced by agricultural policies adopted by the government and direct and indirect intervention in production, pricing and imports. The research aims to estimate the efficiency of use agricultural economic resources for production wheat crop in Sohag governorate, Egypt to identify extent of scarcity and deviation of several resources used in production of wheat crop, besides estimate  costs of using these resources structure of  inputs in  production process of wheat, also identify the degree of achieving different efficiency of inputs for production process over statistical estimates of production functions, to find the extent of which economic efficiency has been reached in the different holding categories determined the application of some total and relative criteria to measure that efficiency for the study sample. The results showed that the percentage of variable costs reached 55.8%, achieved this ratio both production of production supplies and labor nearly 14.8% and 41%, respectively, of total costs. In addition, the quantity of seeds, chemical fertilizers, labor wages and machinery are the most important variables that impact the total production of wheat in the study sample. While volume of production which reduce average costs about 16.8 Ardeb (Ardeb = 5.44 imperial or 5.619 U.S. bushels), also actual average production was 17.5 Ardeb, and economic efficiency was not achieved due to there was wastage in the use of resources.