Many  small and medium scale coconut processing industries have been established over the  years in major coconut growing  areas, even though  the total coconut planted area is decreasing. The  main activity of  these industries is the  processing  of  matured  coconuts  for the production of  food  products  such as "santan" ( coconut milk), "kerisik "an d also copra. By ­ products  from coconuts  that are  being processed  include coconut shell, to both charcoal and powder while husks into fibres of  different grades and pith. The  production of handicrafts and nata de coco are not extensive. Both local and imported  technologies are used extensively in the processing of the coconut products. In this paper, the  production  methodologies of these industries are described  in detail together with the analysis of costs and returns of some of these activities