An investigation was carried out in the profitability analysis of cowpea processing among women entrepreneur in Bauchi metropolis, Bauchi Local Government Area, Bauchi State, Nigeria. A random sampling technique was use in selection of 50 respondents. The data obtained was analyzed using descriptive statistics and gross margin analysis. It was realized that, majority (36%)of the respondents who engaged in cowpea processing into cowpea fried paste are within the age bracket of 40-49 years and also of female folk (100%).The women who engaged in this business (88%) had about 1-9 as household size.(48%)of the respondents had informal education. About 38% of the respondent had processing experience of 15 years and above. while only 12% had processing experience of <5 years. Cowpea processing into fried paste in the study area was found to be profitable with a gross margin of N1286.5/day, operating ratio of 0.64and return per naira invested of 1.56.Constraints of cowpea processing include high cost of inputs, inadequate capital base, access to soft loan amongst others. The studies recommend the formation of cooperatives by the women entrepreneurs in order to obtain loan so as to increase their capital base.
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