The study was conducted to analyze the production and marketing of banana, specifically Lakatan, Saba and Latondan in Magalang, Pampanga. The respondents in this study were 26 farmers and 10 retailers, for a total of 36. The objectives were to describe the socio-economic situation of the respondents; identify and estimate costs of production and marketing of banana; and analyze the cost and return of banana production; and provide alternative solutions to the problems encountered. The factors to analyze in the production and marketing of banana were identified to be age, sex, educational attainment and income level. Findings of the study showed that the majority of the farmers were male, with the age range of 51-60 years old, and 15 or 57.69% them saying they were high school graduates. Majority of the retailers are female, with the age range of 25-35 years old and 6 or 60% of them saying they were high school graduates. 1.) Both respondents (farmers and retailers) practice pickup. 2.) Tricycle / modified Sidecar was frequently used in banana transportation; 3.)Also, 18 or 69.23% determine the price of the bananas themselves, while the remaining 8 or 31.77% have the price determined by buyers or consumers. In terms of retailers' responses, 10 or 100% said that the price is determined by the seller. The expenses incurred a total cost of ?80,354. The farmer eamed a profit of P20,260 per annum. The return of investment of the farmers per annum and marketing banana is 25.21%. In terms of cost and return analysis, retailers had total sale of P362.45 in the entire month. The total cost is P 19,975, The retailer earned profit of P121,691.8 per month. In marketing the three varieties, you will get a retum on investment of 609.22%. There are two indicated problems ranked 1, weather condition and pilferage and the 3rd most encountered problem is the lack of experience of the farmers' problems encountered in cultivating and marketing banana. Among the retailers, rank 1 problem is the over ripen banana which is common in the said business venture. The study conducted also showed that the banana retailers encountered other problems such as the quality of banana, competitors, and unstable prices. The possible solution to the problems accounted for are low selling price, proper quality monitoring, and proper price monitoring which all have big impact to increase the income for retailers, and in turn, would also benefit customers.