This research was carried out in the Meat and Fish Products Co. Sincan Plant (Ankara, Turkey) between March 2002-May 2002. Total 666 broiler carcasses, 461 of which was cut-up with hand using a knife and 205 of which was cut up with cutting saw, formed the research material. Cut-up carcasses were classified in 6 groups according to their weights. The carcasses were weighted as a whole in both methods and, after their weights were recorded, they were cut-up into 4 parts as breast, legs, wings and neck. It was determined that process of cutting up with knife lasted for 60 s and for 17 s with cutting saw. As a result of cutting up, net income increase was determined as 13.82 percent in cutting up with knife and as 15.61 in cutting up with cutting saw with summer prices and as 3.73 percent in cutting up with knife and as 5.6 percent in cutting up with cutting saw with winter prices.