The study has been conducted to optimize farm plans in sample farms under irrigated and rainfed conditions in Karungulam block of Thoothukudi district by selecting 120 sample farmers from 6 villages. A linear programming (LP) model has been developed to arrive the optimal farm plans of irrigated and rainfed situation. The study shows that, in irrigated condition the optimum plan – I suggest that the highest net income of 25.20 per cent increase over the existing plan. The optimum plan - II was 3.93 per cent increase in the existing net income. In rainfed situation, the optimum plan – I had the net income of Rs.78050 per acre which is 16.32 per cent increase over the existing plan. Thus the net income could be increased 22.63 per cent in the optimum plan - II.