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This study aims to analyze the characteristics, costs, benefits and feasibility of oyster mushroom farming in the highlands. Location determination is done purposively because the two districts are in the highlands. Taking respondents using snow ball method as many as 32 respondents. The analysis used is descriptive and t-test to test for differences in average costs, profits and BC ratio. The results showed that there were differences in the characteristics of the application of input and process technology for Oyster Mushroom farming in Temanggung Regency and Sleman Regency. Based on the t test, this condition also causes differences in profits and feasibility of oyster mushroom farming, but there is no difference in the costs incurred. The value of profit and feasibility of oyster mushroom farming in Temanggung Regency is higher than in Sleman Regency. But the cost of oyster mushroom farming in Sleman Regency is relatively the same as the cost of oyster mushroom farming in Temanggung Regency. There needs to be an increase in the potential of oyster mushroom farmers in Sleman regency and strengthening the potential of oyster mushroom farmers in Temanggung Regency so that the quality and productivity of oyster mushrooms in both districts is stable and increasing so that it will have an impact on farmers income and profits