The study analyzed the determinants of net returns to agro forestry in the humid rainforest belt of Nigeria. The multi-stage random sampling technique was used in selecting the sample. The sample size comprised 120 agro forestry practitioners who were selected from the list provided by the staff of the Imo state Agricultural Development Programme (ADP). The results of the ordinary least squares multiple regression analysis showed that farm size, years of farming experience, tree crop density, educational attainment, extension contact, type of soil fertility replacement materials used, and farmers age are the major determinants of net returns to agro forestry practice in the state. It was suggested that co-operative farming and communal system of land use could significantly enhance participation in agro forestry in Imo State, Nigeria.