Description of the subject: In an eternal instinct for income diversification, farmers in the communes of Imanan and Tagazar practice winter gardening for its profitability. This work analyzes the economic performance of market gardening as well as its determinants. Method: The sampling concerns 102 market gardeners surveyed randomly. The probitFractionnal Regression Model using STATA 14.1 software was used. Results: The data analyzed reveal a net operating result of 897 FCFA / m2 for tomatoes, 1043 FCFA / m2 for peppers and 902 FCFA / m2 for cabbage. The average net margin rate is 56.80% for tomatoes, 66.30% for peppers and 60.92% for cabbage. The cost benefit analysis shows a coefficient of 2.59 for tomato, 3.53 for pepper and 2.61 for cabbage. The economic efficiency level is 0.3219 for tomato, 0.3587 for pepper and 0.4601 for cabbage. In addition, the size of the farm, the sales-to-gross product ratio, the proximity between the field and the market garden plot, positively influence the efficiency of market gardeners. Experience, education and access to credit improve the economic efficiency of pepper and cabbage producers. Conclusions: It is possible to improve rainy market gardening in rainy season and farmers must have this important information.