Obvious differences of the local economic development and benefit of the rural credit coorperatives exists between Yueyang,Xiangxi and Yongzhou in Hunan p rovince, and conclusion can be made that equal quantity of credit assets can not p roduce equal quantity of credit p rofit, and that different credit assets p roduce different p rofit, and the level ofmaking p rofit ismainly affected by the level of the coorperative’smanagement, and that sales network and market share of credit is not correlated obviouslywith capability of profitmaking. Therefore, the key to raise the level of p rofitmaking is to reduce the rate of bad loans, raise the rate of loan liquid yield and reduce operational costs.