This study aims to describe and explain the production costs and business income obtained from several oyster mushroom cultivators in Tuban Regency. The samples in this study were 4 home oyster mushroom cultivators. The research method used in this research is descriptive qualitative, which is a method that aims to explain existing phenomena by observing, understanding, and applying the theory used. Based on the data analysis carried out, it can be seen that 4 samples of oyster mushroom cultivators in Tuban Regency for 4 consecutive years from 2016, 2017, 2018 and 2019 analysis of the production cost of Azza Mushrooms amounted to Rp. 3,325,000, -, from the mushroom village of Rp. 2,989,000, - from the mushroom house for Rp. 1,964,000, - and from the blessing mushroom house for Rp. 2,535,000. For analysis of revenue receipts of business. It can be concluded that there is only instability between one cultivation and another.