The main objectives of this study were to:investigate agricultural budget as a portion of Gross National Production(GNP),determine the substitution value of gross production for irrigated bread wheat varieties in different regions, determine the Benefit-Cost Ratio and Investment Rate of Return for released irrigated wheat (Mahdavi, Niknejad, Atrak, Tajan, Alamoot, Zarrin, Alvand, Darab2, Marvdasht, Kavir, Chamran and shiroodi varieties), that, carried out at cereal research department in 2000.In this study for assessment of investment economic efficiency in varieties production used Benefit–Cost Ratio and Internal Rate of Return. Of course, the total cost and benefit change to present value and economic rate of return with discount rate %18.5 are estimated. Results showed that: Benefit cost ratio of released bread wheat varieties under research condition was 25.8. Investment rate of return in newly released irrigated wheat varieties under research condition was estimated %77.8 In addition; investment on wheat research program was economical, because, rate of return was estimated more than the discount rate (%18.5). Further, benefit-cost ratio for Mahdavi, Niknejad, Atrak, Tajan, Alamoot, Zarrin, Alvand, Darab2, Marvdasht, Kavir, Chamran and shiroodi varieties under research condition were estimated 5.3, 2.5, 10.1, 45.8, 72.2, 2.8, 9.1, 1.5, 13, 4.4, 18.1 and 9.1, respectively, and the investment rate of return for the above varieties were estimated 61.7, 55.3, 91.5, 137.3, 68.4, 53.1, 70.2,35.6, 62.2,55.5,192.3 and 150.5 percent, respectively