In this paper an estimate is made concerning the correlation between the prosperity and viability of food enterprises and the volume of fixed assets. The amount of investment in fixed assets refers to the volume of the food cooperative activities. Hence, it can be considered as a comprehensive indicator which shows the size and use orientation of enterprises. The financial activity results and efficiency of the cooperatives depend, in many respects, on investments in the floating funds and fixed assets, the size of investment in monetary units and materials and the optimum ratio between them. This paper provides a financial assessment and comparative analysis of the food marketing cooperatives, against the amount of the fixed assets they have. The main purpose of this research is to estimate the viability of food marketing cooperatives under competitive conditions in the agricultural sector and to evaluate the financial aspects of their activities in terms of the size of fixed assets. The research provides a brief overview of the European Union experience from the financial side of cooperative activities. But due to the huge size of the EU and the significant differences between the various countries, it is difficult to estimate the issue on a union scale. Instead, some general features are mentioned briefly with reference to Greek cooperation, with more specific and detailed data and analyses provided for several cooperatives located in Crete. Crete was chosen for this research because it is one of the largest food producing regions in Greece. The comparative analysis was carried out based on the data for four consecutive years (from 2003 to 2006). For the purpose of this study, cooperatives functioning in Crete were chosen. The aim of the current research was to determine the interdependence between the size of the fixed assets and the welfare of the cooperatives and to underline the optimum amount of assets for marketing cooperatives, based on the ranking of the enterprises. Keywords: