Dalam mendukung pencapaian swasembada gula, Pulau Madura menjadi salah satu sasaran lokasi pengembangan tebu. Di Kabupaten Sampang pengembangan usaha tani tebu dimulai sejak tahun 2009. Program inididukung oleh masuknya perusahaan perkebunan serta bantuan penganggaran dari APBN. Penelitian bertujuan mengetahui kelayakan secara sosial dan ekonomi serta potensi pengembangan usaha tani tebu ke depan dan untuk mengetahui peluang dari usaha tani tebu ini bagi masyarakat di Pulau Madura secara umum.  Penelitian dilaksanakan mulai September sampai Desember 2013 di lokasi-lokasi kecamatan pengembangan tebu Kabupaten Sampang. Informasi dikumpulkan dengan memanfaatkan data sekunder dan data primer melalui wawancara dengan individu maupun grup/kelompok masyarakat, dinas/institusi terkait. Data dianalisa menggunakan analisis deskriptif untuk memperoleh gambaran kondisi yang dihadapi dan pemecahan dari masalah yang dihadapi di wilayah yang diamati. Analisis aspek usaha tani meliputi data input-output komoditas existing dengan analisis finansial. Untuk melihat kelayakan usaha tani digunakan R/C Ratio. Hasil penelitian menunjukkan bahwa faktor-faktor yang mempengaruhi kelayakan usaha tani tebu adalah kepemilikan lahan, insentif rangsangan dana bantuan sosial (Bansos) APBN dan subsidi pengembangan Tebu Madura (Dinas Perkebunan Provinsi), serta kerja sama kemitraaan dengan pabrik gula (PTPN X) yang menawarkan bantuan modal, subsidi saprotan, alat/mesin pertanian, serta jaminan pasar. Kemitraan yang telah ada antara PTPN X dengan petani tebu di Sampang dapat dikategorikan dalam tipe kemitraan subkontrak dan layak diteruskan.  Skema yang sudah diterapkan dalam kontrak ini adalah pola kemitraan antara pemerintah daerah, swasta (PTPN X), dan petani tebu. Usaha tani tebu dengan R/C ratio sebesar 1,05 dan 1,68 dan pendapatan bersih Rp1.358.920,00/ha dan Rp14.024.360,00/ha pada usaha tani tebu awal dan tebu kepras I, membuktikan usaha tani tebu di lokasi penelitian sangat layak untuk diusahakan dan menguntungkan. Selain peluang bagi masyarakat memanfaatkan potensi lahan tidur dan sub-optimal untuk pengembangan usaha tani tebu yang memberikan manfaat ekonomi bagi masyarakat di Kabupaten Sampang. In order to achieve self-sufficient in sugar consumption, the Madura Island became one of the targets of sugar cane development area. In Sampang Regency, the development of sugar cane agribusiness have been started since 2009. This program was supported by the companies as well as financial supported from national budget (APBN). The study aims to determine the feasibility of social and economic as well as the potentialfor future development of sugar cane farming and to understand the opportunities of the farming for community in Madura Island on the whole. The study was conducted from September to December 2013 at 14 districts of sugar cane developing area in Sampang. Information was collected by using secondary data and primary data through interviews with individual and group/community groups, agencies/institutions concerned.  Data were analyzed using descriptive analysis to obtain a description of the conditions encountered and the solving of problems encountered in the observed region. The analysis covers aspects of farm commodity input-output data with the existing financial analysis. To look at the feasibility of farming used the R/C ratio. The results of the study showed that some factors which influenced the farmer to plant the cane were: land ownership; the stimuli of incentives from social grants (Bansos) from APBN and subsidy from projectdevelopment (from Provincial Agricultural office); the cooperation of partners through sugar company (PTPN X) which offered grants, input subsidy, equipments/agriculture machinery as well as market assurance. The partnership among PTPN X and the sugar cane farmers in Sampang was feasible and categorized a subcontract partnership type. Meanwhile, the scheme that had been implemented in this type of contract was thepartnership pattern between local government, private (PTPN X) and the sugar cane farmers. The sugar cane farming with R/C ratio of 1.05 and 1.68, or net income recieved of Rp1,358,920/ha and Rp14,024,360/ha atthe first harvested and second period harvested, proving that the farming in the study area is feasible to carry on and profitable. In addition, it is the opportunities to develop the potential of the unused and suboptialland for sugar cane agribusiness development that provides economic benefits to the community in Sampang Regency.