The main objective of the research was to identify the development of crop production and the structure of potato production costs, study the efficiency indicators of potato production in the study area, and study measures of yield efficiency per unit of water used for potato crop. The study relied on two sources of data: secondary data such as the Ministry of Agriculture and Land Reclamation, and primary data by conducting a questionnaire form for potato farmers in the new lands in 2021-2022 in New Salhia in Sharkia Governorate. In analyzing the data, the study relied on descriptive and quantitative analysis represented in averages, percentages and standard deviation. Among the most important results of the study: the average production per acre of potatoes in the new lands in Sharkia Governorate amounted to about 15 tons, and the total margin above variable costs amounted to about 4000 pounds per acre, as for the net return per acre, it amounted to about 40366 pounds, and the net return per ton was about 2691 pounds per acre. The net return of the pound spent about 0.82 pounds, and both the product margin and the product incentive about 1641.38, 45%, respectively, and from the above it is clear that the production of potatoes in the new lands in Sharkia Governorate is profitable and this in turn encouraged investors to invest in new lands in general and in the field of potato production in particular, and thus resulted in a continuous increase in reclamation and cultivation of land with potato crop. The amount of irrigation water used per acre is about 1170 m3, and the total yield per 1000 cubic meters of water is about 23158 pounds, and the net return per 1000 cubic meters of water is about 10253.40 pounds.