The case deals with the sub-project on small farm development with special reference to tree crop development (coconut and pepper). It goes into the details of the cost-benefit analysis of the sub-project and raises questions as to what impact the delay in the implementation of the project and changes in the assumptions would make on the cost-benefit analysis of the sub-project. The case raises an important question regarding the strategy of small farm development. Should it be area- based or commodity-based? It also raises questions about the organizational structure of the Special Agricultural Development Unit.