This research was carried out in the Rural Development District 092 located in Morelia, Michoacan for the fall winter cycle period 2010 - 2011. It consisted on the analysis of profitability of improved seed varieties, under the system gravity irrigation, improved seed and fertilized - conservation tillage. The varieties concerned were Triunfo F2004, F2007 Josecha, Maya S2007, Monarch F2007, F2007 Northern, Altiplano S2007, F2007 and Salamanca Roelfs S-75. For the analysis of private profitability, eight varieties had positive gain, the most profitable variety was monarch, followed by the variety Josecha, Maya, Salamanca, Northern, Roelfs, Triumph and Altiplano. About the cost structure of production, fertilizers were the most significant. When estimating profitability, the eight varieties exhibited comparative advantage, in order of importance, the first one was the variety Monarch, followed by Josecha, Maya, Salamanca, Northern, Roelfs, Triumph and Altiplano. The effects of macroeconomic policy and sectoral policy benefit both the producer income, and decreased cost via inputs. It is recommended to apply new technology to conduct better use of irrigation water, improve marketing schemes for wheat, seek economies in the purchase of nitrogen fertilizers