The good agricultural practices refer to the agricultural production model which does not harm environment, human being and animals, protect the natural sources, provide the traceability, sustainability and food safety. The present study aimed to calculate the production cost, gross production value, gross profit, absolute profit and relative profit in farms which implement or do not implement good agricultural practices in citrus cultivating in Adana. The main material of this study consists of primary data obtained through survey method from 170 farms, which either implement or do not implement the good agricultural practices, in citrus cultivating in Adana. According to the findings, unit production costs are higher in farms implementing GAP. Accordingly, the relative profitability values are higher compared to the farms which implement GAP. The relative profit in GAP implementing farms involved in lemon cultivating is 1.15 while it is 1.22 in farms which do not implement GAP; and it is 1.19 in mandarin cultivating farms which do and do not implement GAP. It was found out that the citrus cultivating was profitable in both forms of cultivating. The reasons why profitability is higher in farms which do not implement GAP are productivity, sales price and additional costs of implementing GAP. In this respect, the marketing advantages should be provided for the products of good agricultural practices in order to generalize the GAP.