Vegetable cultivation in off-season is a new concept to meet increasing demand with more profit. This study was designed to estimate the costs, returns and revenue affecting factors in off-season tomato production. Primary data were collected from 70 off-season tomato growing farmers with stratified random sampling method. On average, total production cost of small, medium and large farmers per acre was Rs. 546841.04, Rs. 542636.04 and Rs. 598125.66, respectively. Per acre production was higher for large farmer (295,63 Kg) than small (275,24 Kg) and medium farmers (290,66 Kg). The net income per acre was higher for small farmers (Rs. 828679.19). Benefit-Cost Ratio is the ratio of total revenue with total cost and shows the return received on the costs of one rupee. BCR was higher for small farmer (2.52); but it was 2.47 and 2.22for medium and large farmers. Age, off-season tomato experience, education, irrigation and contact with extension agents had positive and significant effect on revenue. The model was significant on the basis of R2 (0.69) and F-value (10.35). Major problems were price fluctuation of the produce, disease attack, lack of extension services and higher initial investment. Government should take steps for the elimination of the problems.