This study is part of the analysis of the determinants of cashew nut production in Benin. For this purpose, in the provinces of Borgou and Alibori, 80 producers and 20 traders were surveyed in 2018. The data collected were related to the size of the production holdings, the yield of the cashew nuts, the expenses and production costs; as well as profit margins. The analysis of the results from the multiple regression model based on a one-to-one elimination of the variables from the SPSS v 20 software made it possible to identibi the factors that influence the profitability of the farms. These include the amount of credit used, variable costs, labor costs and capital. A regression model based on the Cobb-Douglas production function concluded that the producer's investment in the labor force remains the important parameter in order to increase income from production. In order to improve the profitability of cashew production in Benin, it is imperative to develop policies that take into account all of these identified parameters.