This study aims to determine wheat production costs in wheat producing agricultural enterprises in Ağrı province. Data gathered from 109 questionnaires conducted as to Simple Random Sampling method were used in the study. According to the results of the study, 88.00% of wheat production costs consists of variable costs while the remaining 12.00% is constituted by fixed costs. 34.50% of variable costs are costs for soil preparation while 28.90% are maintenance costs and 32.00% are harvest costs. 78.00% of the fixed costs are field rents. Producers get a 102.22 kg da-1 yield on the main product, wheat, and 430.92 kg da-1 yield of the byproduct, hay. 1 kg of wheat is sold for 0.58 TL and 1 kg hay is sold for 0.30 TL. Producers earned -0.03 TL da-1 of gross profit from wheat production and net profit of -26.68 TL da-1. Due to low yields and low prices in the year of the study, producers could not make any profits from wheat production. Region's producers should be encouraged to use high-yielding wheat species. Input subsidies in wheat production should be increased as well as the base price of wheat