An experiment was conducted during the Rabi season of 2018-19 to study the effect of six dates of sowing (31st October, 15th November, 30th November, 15th December, 30th December and 14th January) on the yield and economics of two wheat varieties (PBW-175 and JAUW-598) in Jammu, India. The experiment was laid out in Factorial Randomized Block Design with three replications. Analysis of variance showed the significant variations that were observed for number of tillers/m2, length of ear (cm), number of grains/ earhead, 1000-grain weight, grain and straw yields due to varietal variations and changing dates of sowing. However, wheat variety JAUW-598 recorded significantly higher yield attributes, grain and straw yields as well as higher net returns and Benefit cost (B:C) ratio as compared to wheat variety PBW- 175. Among the sowing environments, 31st October recorded significantly higher yield attributes viz., number of effective tillers, length of ear (cm), number of grains/earhead, 1000-grain weight, grain and straw yields which were statistically at par with 15th November sown wheat crop except for 1000-grain weight whereas lowest values were recorded significantly with 14th January which was statistically at par in terms of length of ear and number of grains/earhead with 30th December sown wheat crop. Further, the 31st October sown wheat crop fetched higher net returns and B:C ratio and was followed by 15th November whereas lower net returns and B:C ratio were recorded with 14th January and was closely

followed by 30th December sown wheat crop. In addition, the interaction effects were significant with respect to number of tillers, 1000 grain weight, grain yield and straw yield of wheat. Therefore, wheat variety JAUW-598 sown on 31st October recorded the highest yield and economic returns, making it the most effective and profitable combination.