Cowpea plays a critical role in the lives of millions of people in Africa and other parts of the developing world, where it is a major source of dietary protein that nutritionally complements staple low-protein cereal and tuber crops. As one of the major sources of protein in the diets of the rural poor from plant source which is consumed in many forms such as boiling with other ingredients, in making cake (Akara) and many other uses. SAMPEA-11 is an improved cowpea variety that is grown for its high yield and for fodder. Productivity and resource allocation are important aspects of increasing food production because efficient allocation of resources at the farm level has great implication for national development. Profitability and efficiency of SAMPEA-11 production would enable making policy recommendations for better efficiency and productivity in production. Adequate information on production efficiency and profitability is very imperative for policy makers, students and researchers so as to guide in decision making process in relation to SAMPEA 11 variety of cowpea production.