Field experiment were carried out during 2003/2004 cropping seasons (early and late), with tomatoes (Lycopersicum esculentum mill) at the Federal College of Agriculture and Edu village in Akure to evaluate the economic viability of different types and levels of manure. The first experiment compared 100Kg ha-1 N-P-K 20-10-15, and 25t ha-1 each of the cattle, goat, pig and poultry, where poultry and goat manure had the best impact. The second experiment compared five levels of poultry and goat manures (0,10, 25, 40 and 50tha-1) separately. Result showed that late crop was more profitable than early crop because of excessive moisture and FECA site better than Edu because the former was better in terms of soil structure before the application of manure. Result further showed that, as higher level of manure was applied, yield increased up to 25t ha-1. It was concluded that poultry and goat manure applied separately were generally more profitable at 25t ha-1.