In addition to its high nutritional value, almond is one of Iran’s most important export products. This encourages policymakers to pay special attention to the production of this product. During the second and third Social, Economic and Cultural Development Programs, special attention has been paid to development of almond cultivation in the country. Chahar Mahal Bakhtiary with an appropriate natural standing such as 9milliard M3 of annual water supply and 81000 ha of sloping lands, could be one of the most important regions for almond development in the country. In this study, an attempt was made to investigate the comparative advantage of almond production in the province, using Net Social Profit (NSP), Domestic Resource Cost (DRC) and Social Cost – Benefit Ratio (SCB). The computed values for NSP, DRC and SCB were 17960108 (Rials/ha), 0.26, and 0.29, respectively. This confirms the tangible comparative advantage for almond production in the region.