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This study is a study that aims to (1) determine the cost structure, (2) estimate the income earned and (3) determine the feasibility of the goat milk business. The method used in this research is descriptive analysis using the technique of sampling interviews directly to respondents using a questionnaire to people who are experts in their fields. The research location was in Burno Village, Senduro District, Lumajang Regency. Analysis of the data used in this study is the value of BEP quality, BEP Sales, BCR, Payback Period, NPV, PI and IRR. The results of this study found that (1) the highest cost structure was the cost of raw materials, namely feeding the goats in the form of calliandra grass and concentrates. (2) estimated annual income derived from the goat milk business with the production capacity produced is 10,800 Liters of goat milk per year is the total income of Rp. 38,238,167. Whereas in determining the feasibility of the goat milk business seen from various values including BEP Quantity worth 18,270.97, Sales BEP of 105,307,771.78, BCR of 1.76, Payback Period of 6.23, NPV of 669,531,597.99, PI value of 2.55 and IRR of 50.16 so that the business that has been carried out by Mr. Sumardi is at a reasonable level.