Cultivation area of Almond is 146055 hectares in Iran and more than 72% of this area is in the Fars, Kerman, E. Azarbaijan, Khorasan and Yazd provinces. In addition to the domestic consumption large quantity of almond is exported to other countries. In this study, we have used domestic resources cost (DRC) criteria for determining comparative advantages of almond in the selected provinces. The data were obtained from surveying and also from available data. Results showed that the yield of almond in 2004 was low, because of the bad climate conditions. Nevertheless, these provinces had comparative advantage in almond production.