Cocoghurt is fermented drinks made from coconut milk using Enterococcus faecalis UP-11. The research aimed were to identify sensory assessment of panelists and to analyzed business of cocoghurt as probiotic drinks. The research method used completely randomized design with four treatments and four replications. The treatments consist of in this 0%, 6%, 12% and 18% w/v sucrose of coconut milk. Data from Organoleptic test using descriptive test and hedonic test were analyzed by analysis of variance. The result showed that cocoghurt were acceptable by panelist (n=70) in respect of colour, aroma, taste, texture and overall linking. The best treatment was SK2 (6% w/v sucrose). Business analysis showed that the business will be efficient and profitable since RCR value > 1. Obtainable profit was Rp 126,970.62 from total cost as much as Rp. 323,029.38