This research focused on the assessment of budgetary allocation to the agricultural sector and it effect on agricultural output in Rivers state, between (1999-2010). The research only utilized secondary data generated by the Rivers state government of Nigeria through the ministry of agriculture. The objectives of the research was to examine the agricultural output of some selected crops such as cassava, yam, oil palm and plantain, and to examine the relationship between the budgetary allocation to the agricultural sector and the various output mentioned above as well as investigate the entire budgetary allocation to agricultural sector for a period of 12 years. Simple regression, percentages, and tables, were used as analytical techniques. The coefficient of determination,[R2] showed a very poor relationship between budgetary allocation to agricultural sector and output, meaning R2, was not significant for the four different equations. This is because allocation to agricultural sector was miss-applied. Keywords: Budget, Allocation, Agricultural Outpu
