The study was conducted through field survey to gather relevant data using an interview schedule of the selected farmers from Comilla, Jessore and Bogra districts in Bangladesh during April 2006 to March 2007. A simple random sampling technique was applied to select samples and 150 farmers were interviewed selecting 50 farmers from each district. The sampling framework was prepared in accordance with the population distribution of the study area.The food consumption expenditure data were collected twice a month and non-food expenditures were collected once in every two months. These areas had similar geographical and climatic characteristics. The average temperature ranged from 10 to 22°C during the winter and from 21 to 40°C during the summer season. The land were equally suitable for vegetables, rice and other crops like oilseeds. The cropping patterns were also mostly similar in the study areas. Data were collected from expenditure on different food and non-food item. Food items include rice, fish, meat, milk, vegetable, roots and tubers, fruits, pulses, spices and other foods. Other foods include oil, sugar, gur (made from sugarcane and date), ghee (made from milk) and butter. Non-food items included education, cloth, health care, land and capital and other expenditure. Other expenditure included house repairing, transport and communication, festival expenditure. The food items were converted into calorie intake and grouped into carbohydrate, protein, fat, vitamin and minerals. Carbohydrate included rice and roots and tubers, protein comprised of, fish, meat and pulse, fat included milk and other food, vitamin and minerals included vegetables, fruits and spices. The expenditure on food items were collected every two weeks and non-food items on every two months. The income variable includes income from vegetable and rice cultivation and from non-crop sources. Non-crop sources include selling of labor, business, leased or mortgaged out of land. Vegetables are taken as a representative of minor crops. Regarding capacity building variable the farmers were asked to evaluate different components of capitals used in this study. Farmers were asked to evaluate each component as high, medium and low. These standards are not quantitative data but category data. Therefore, measuring devices were established to evaluate every components of the capital. High, medium and low standards were counted as 3, 2 and 1 point, respectively. Accordingly, technical, social, human, natural and financial capitals got maximum points of 18, 15, 15, 12 and 12, respectively. According to the evaluated scores, the farmers were categorized into three groups, namely low, medium and high in terms of capacity building (CB). Score below or equal to (mean-standard deviation) categorized as low. The farmers with the score of within (mean±standard deviation) were categorized as medium. When the score was equal to or greater than (mean+standard deviation) , were categorized as high. Marginal, small and medium farmers were those, owning ≤0.40 ha of land, >0.40 ha and ≤1.00 ha and >1.00 ha and ≤3.00 ha, respectively.