This study was conducted at Pampanga State Agricultural University, Magalang, Pampanga from December 2018 to February 2019. The study aimed to determine the effects of the varying concentration of bitter gourd powder on the level of acceptability of polvoron in terms of appearance, taste, texture, flavor and overall acceptability: to determine the significant difference among the polvoron flavored with bitter gourd powder in terms of appearance, taste, texture, flavor and overall acceptability; and to determine the cost of production of polvoron flavored with bitter gourd powder. The researcher used three treatments such as Treatment 1 (10% bitter gourd powder), Treatment 2 (15% bitter gourd powder), and Treatment 3 (20% bitter gourd powder). Based on the findings, the utilization of bitter gourd powder in the preparation of polvoron was acceptable and there was a significant difference among the treatments. However, T1 (10% bitter gourd powder) had the lowest cost of production amounting to P 1.59 per piece. This was due to the lowest concentration of bitter gourd powder added to the mixture.