The research aimed to study the economics of dairy processing units in Sharkia Governorate by estimating the production and economic efficiency indicators and the investment efficiency indicators for these units. As well as, analyzing the potential effects of changes in technical transactions and economic variables on the investment efficiency indicators for the different production capacities in dairy processing units. The study relied on the method of descriptive and quantitative economic analysis, where the farm income statement was used to analyze the input and output data and to estimate some indicators of the production and economic efficiency of the dairy processing units according to the production capacities. Measuring the impact of some changes that may occur in some economic variables on investment efficiency indicators in dairy products manufacturing units have been estimated. The main results of the study can be summarized as follows: (1) The centers of Minya al-Qamh, Faqous, Husseinieh, Dyarb Negm, and Zagazig rank from the first to the fifth in terms of the relative importance of raw milk production and represent about 16%, 15%, 11.7%, 9.56%, 9.4% of the total raw milk production at the governorate level, which is estimated at about 449 thousand tons, while the rest of the centers in the governorate represent about 38.41% in 2020. (2) The total revenue per ton of raw milk is amounted to about 17.6, 17.4, 17.6 pounds, while the average total costs per ton of raw milk is amounted to about 14, 13, 11.9 thousand pounds. The total margin per ton of raw milk is amounted to about 4359, 4739 5948 pounds. The net profit per ton of raw milk is amounted to about 3543, 4336, 5682 pounds for small, medium and large production capacities, respectively. (3) By estimating the investment analysis indicators for dairy processing units, it was found that the three production capacities achieved positive indicators, including the internal rate of return, which amounted to about 22.1%, 25.3%, and 31.8%, respectively, and the benefit/ cost ratio is amounted to about 1.23, 1.28, 1.39, respectively. The recovery of the invested capital is about 4.52, 3.95, 3.15 years. As for the criterion of the net present value, its value was estimated at about 2.27, 7.05, 18.89 million pounds. (4) It is obvious from the results of the sensitivity test that they are good in light of the potential risks, which confirms the soundness of the feasibility of investing in these projects in the context of the occurrence of these changes and the continuity of the feasibility of investing in these projects.