This work aims to analize the impacts of the large scale eucalyptus plantation introduction into the areas of Alto Jequitinhonha in the decade of 1970, starting from the several local actors’ depositions, articulated with available literature on the theme. The work is structured in an introduction, a brief on the theoretical composition of the area occupation process for reforestation in the wide climbs, in the methodological procedures and in the presentation and analysis of the social actors’ positioning of the eucalyptus monoculture in Alto Jequitinhonha, considered primordial to understand the impacts of the tax incentives policies, their current reflexes in the regional economy and to visualize proposals of public policies for the development of the area.