This study was conceptualized to determine resource use efficiency and misery of sweet potato production window into financial surplus for farming households in Delta State, Nigeria. Multiple sampling technique was applied in picking the samples. One hundred and sixty (160) producers were erratically chosen and interviewed with structured questionnaire. The information gathered were evaluated with descriptive statistics, profitability index and double-log production model. The result indicated that they had average oldness of 38 years, 72.5% of respondents were female with mean family magnitude of 5 individuals and mean number of years spent on farming was 13 years and mean farm land of 0.81 ha and very many of them were educated. On the aspect of costs and returns, it was found that production of sweet potato was highly profitable as specified by the BCR (4.39). The double-log regression model result disclosed that labour, fertilizer, age of farmer, farm size, planting materials expenses and years of farming experience were significantly related with output at 1% and 5% probability levels. The results of resource use efficiency also showed that planting materials, fertilizer farm size and labour were underutilized. The constraints encountered were: inadequate fund, lack of storage and processing facilities and absence of extension visit It is recommended that government intervention is needed to reduce cost and facilitate increased sweet potato production.