The present study investigated into the relative profitability and problems of Deep Tube-wells, Shallow Tube-wells and Hand Tube-wells with respect to HYV of boro. It was found that from both private and social point of views, DTW was the most profitable and then came STW and HTW in order, However, when the opportunity cost of labour for operating HTW was considered as zero, the social benefit accrued to the use of HTW was found to be the highest. When full operating cost of labour for HTW was considered, the net return to HTW was found to be negative. The HTW projects were dominated by small/marginal farmers; the STWs were dominated by rich farmers; whereas, the DTWs were used by almost all the categories of farmers: large, medium, and small, Sensitive factors such as yield, price and acreage coverage were tested against the findings. It was observed that acceptability of the project to a cost-benefit ratio of one or I. R. R of 15% would not change until there was a drastic change in those factors. The study identified certain basic problems of the irrigation facilities and came to the conclusion that for the optimal use of the facilities, these problems needed urgent solution.