The aim of the work was to analyse the profitability of reproductive farm of chinchilla (Chinchilla velligera) in the years 1999-2000. The analysis of income shows that breeding of chinchilla resulted to be profitable. The profits were: 19 995.30 (PLN) in 1999 and 19 932.30 (PLN) in 2000. In both researched years remunerativeness coefficient was very high and exceeded 100%. In 1999 it was just 138%. Both others coefficients are satisfying too. Income coefficient exceeded 50%. Profitability coefficient, which is the relation of value of production to the costs, was 200%.

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