The grand total cost for bottle gourd seedling raising in a season for on floating bed was Tk 1, 23,090. The grand total cost per hectare for country bean seedling raising in a season on floating bed was Tk 1, 43,583. The grand total cost per hectare for the seedling raising of bitter gourd in a season was Tk 1, 42,395. Seedling raising for brinjal in a season, the grand total cost per hectare was Tk 1, 23,090. The grand total cost per hectare for seedling raising of tomato for a season was Tk 1, 17,447. In case of all crops, the first time raising cost is the highest because of establishment the floating bed. The farmers prepared the bed and used the bed three times in a season. The farmers incurred higher cost and also got higher income from seedling raising. The gross returns for bottle gourd, country bean, bitter gourd, brinjal and tomato were Tk 1, 78,002, Tk 1, 95,162, Tk 1,51,701, Tk 2,43,474 and Tk 1,65,099 respectively. The gross margins for bottle gourd, country bean, bitter gourd, brinjal and tomato were Tk 54,912. Tk 51,579, Tk 9,306,Tk 1,20,384 and Tk 47,652 on full cost basis and Tk.1,08,372, Tk 1,13,256, Tk 70,488, Tk 1,57,674 and Tk 79,299 on cash cost, basis respectively. The gross return was highest in brinjal and lowest in the bitter gourd. The benefit cost ratios for bottle gourd, country bean, bitter gourd, brinjal and tomato were 1.45, 1.36, 1.07, 1.98 and 1.41 on full cost basis and 3.47, 3.20, 2.52, 3.68 and 2.74 on cash cost basis respectively. The study revealed that the floating bed system for seedling raising was a profitable and labour intensive enterprise. This practice can help in employment generation and poverty alleviation in the areas.