The study tried to estimate the profit efficiency and the relevant indices determining efficiency levels for egg-laying industry in Akwa Ibom State, Nigeria utilizing Cobb-Douglas production function based on stochastic profit frontier. Sixty poultry farms were randomly selected across the six agricultural zones of the state. Primary data were collected with the aid of a structured questionnaire. Empirical results revealed the mean economic efficiency of 65.00% implying the need for increased resource use efficiency The results further showed that variable inputs such as price of feeds, price of drugs and medication were statistically significant (p