Fish farming using earthen ponds is considered one of the most commonly-used ways in Syria. It is one of the important resources of fish production in the country .In the last years ,the importance of producing fish to meet the needs of Syrian citizensfor animal protein has increased ,due to the shortage of sources and the increasing prices of animal products on one hand , and the greatly growing population on the other. The research aims to achieve the following objectives: 1 -Calculating the Production costs for all production processes contained in stages farming fish in ponds and carry out a study and analysis of these costs account. 2- The economic evaluation t of farming fish using earthen ponds in Latakia through the expense of some economic analysis indicators. Through research we came to the following results: 1-The net profit achieved was 102847,3 SYP/1000m2 2- The total production costs was147952,7SYP/1000m2 3-The farm Production efficiency reached 1,97and the economic efficiency 1.69 4-The profitability index as related to production costs amounted to 81.83 % and as related to the invested capital amounted to 20.65%.