The comparative analysis of Ettawah Crossbreed goats farming income was conducted on July – August 2006 at Sambongrejo Village, Sambong District, in Blora Regency with survey method. Sixty respondents were selected by simple random sampling from 370 goat farmer and divided strata 1 for possesing upper of average (≥ 0,91 AU) and strata 2 for possesing lower of average (< 0,91 AU). The result of research indicated that strata possesing 1 were capable to gaves income more than strata possesing 2, income and cost ratio indicated strata 1 were 54,50% and strata 2 were 44,54%. Income of strata 1 were Rp. 2.420.989,53/year with possesing average 1,09 animal unit gaves income per year per animal were Rp. 310.952,78. Income of strata 2 were Rp. 1.417.219,15/year with possesing average 0,73 animal unit gaves incoming per year per animal were Rp. 271.795,45. Based from the differential testing to income average of strata 1 and strata 2, showed highly significant it mean that income average of strata 1 and strata 2 were significant different.