This research aims to describe the duck (Anas platyrhincos Borneo)cultivation in Hulu Sungai Utara South Kalimantan. The variables are aspect of finance, market and human resource. This research is performing qualitative research using domain, taxonomic techniques and also net present value (NPV), Internal Rate of Return (IRR) and Payback period. Many informants are involved such as the breeder and also government agency. The results are as following. Firstly, aspect of financing indicates that the business is feasible and profitable especially in large scale. Secondly, Market needs more innovation in creating product related. Thirdly, aspect of human resource explain that regeneration still a problem and also managerial matter such as planning, quality standardization in all phases. Key word: alabio duck, finance, market, human resource