In this study, economic structures of 24 member farms of the sheep and goat breeders' association were examined and cost items of goat milk production having been determined, per unit milk production cost was calculated. About 58, 20.19, 18.58 and 3.23% of the herd size of the member farms of the association consist of goats, kids, yearlings and male goats, respectively. About 64.83 and 35.17% of the production costs on the farms studied are composed of variable costs and fixed costs, respectively. The average amount of milk produced per farm is 26,493.75 kg. About 65.46, 33.33 and 1.21% of the gross production value on the farms from milk goat breeding are composed of milk revenues, increase in productive fixed asset value and manure revenues, respectively. Production cost of 1 kg milk was calculated as 0.29 $ on the farms investigated.