Abstract: The study was designed to assess the comparative profitability of selected winter vegetables like potato, cauliflower and tomato. To achieve this objective, total of 75 farmers, 25 producing potato, 25 producing cauliflower and 25 producing tomato were selected. For this purpose, Cobb-douglas production function model was used. Per hectare total cost of production of potato, cauliflower and tomato were 51396.79, 64406.06 and 61663.87 TK., respectively and the corresponding gross incomes were 99401.44, 119165.12 and 93442.24 TK., respectively. The estimated net return of producing potato, cauliflower and tomato were 48004.65, 54759.06 and 31778.37 TK., respectively. For producing the three alternate winter vegetables net return was the highest for cauliflower followed by potato and tomato. It was also found that there was a large variation of yield in producing these winter vegetables among different categories of farms. In the case producing potato and cauliflower, per hectare yield was the highest for small farms followed by medium and large farms. On the other hand in the case of tomato per hectare yield was the highest (48164.50 kg) for large farms followed by medium (47444.10 kg) and small farms (46143.00 kg). It is concluded that production of cauliflower is more profitable than that of others.