The study examined the efficiency of resource use in soybean production in Gboko Local Government Area of Benue State, Nigeria. The objectives of the study were to identify and describe the socio economic characteristics of soybean farmers and to determine resource allocation among soybean farmers. Multi-stage random sampling technique was used to select a sample of 120 respondents. Data collected were subjected to Descriptive statistics and production function analysis. The result revealed that 93.3% of the farmers had one form of formal education, or the other with over 65% cultivating between 1-4 hectares. Also, 87.5% of the farmers were in their active age, and 81.7% utilized their personal saving as a major source of finance for production. The result of the production function analysis indicated that 87.21% of the variation in the output of soybean is explained for by the independent variables. Resource-use efficiency revealed that quantity of seed, farm size, herbicide and inorganic fertilizer were underutilized while labour was over utilized. Provision of adequate and timely farming inputs, making loans accessible to farmers and reasonable market price of soybean are essential to boost production.KEYWORDS: Analysis, Resource use efficiency, Farmers, production function analysis, Benue, Nigeria