Oyster mushroom cultivation shows promising economic potential. Oyster mushrooms are products with commercial value and can be managed with relatively simple techniques. The high demand for oyster mushrooms makes large- scale oyster mushroom production a crucial necessity. Oyster mushroom cultivation not only plays a role in meeting market demands but also can increase income for several residents around the cultivation area. This study aims to evaluate the business aspects of White Oyster Mushroom Cultivation at UD. Budidaya Jamur Tiram Putih in Buduran District, Sidoarjo Regency, focusing on the analysis of business costs, revenues, and income. This research uses a qualitative descriptive approach with sequential data over time. The data used are primary data obtained through direct interviews with the owners of white oyster mushroom cultivation. The analysis methods used include revenue analysis, Net Present Value (NPV), Revenue Cost Ratio (R/C), Benefit Cost Ratio (B/C), and Payback Period (PP). The research results show that (1) over a period of five years, UD. Budidaya Jamur Tiram Putih in Buduran District, Sidoarjo Regency, incurred a total cost of Rp. 404,633,150 with total revenue of Rp. 1,845,260,000 (2) Financial feasibility analysis shows that Net Present Value (NPV) is Rp. 274,405,114>0, Revenue Cost Ratio (R/C) is 5.5>1, Benefit Cost Ratio (B/C) is 4.2>1, and Payback Period (PP) is 1 Year 8 Months, indicating that the white oyster mushroom cultivation business at UD. Budidaya Jamur Tiram Putih in Buduran District, Sidoarjo Regency, over a period of five years, is feasible to continue. Keywords: Business Feasibility Study, Cultivation, White Oyster Mushrooms.