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This study aimed to determine and analyze the level of income generating of salt farmers in Madura. This research was conducted with a qualitative approach. The qualitative approach in this study was to match empirical reality with the prevailing theory using de-scriptive methods. This research was located in the Sumenep Regency. Data collection techniques carried out by observation, interview, and documentation. Data analysis was performed descriptively-qualitatively. The results showed that the income of salt farmers in Madura was determined from the pattern of profit-sharing that had been chosen, name-ly the cost of salt production would be borne by landowners and sharecropper where the amount depended on the agreed pattern of profit-sharing. There were three pattern of profit-sharing between landowners and sharecropper in salt production, namely the pattern of dividing two (paron), the pattern of sharing for three (telon), and the pattern for five (leman).