The main purpose of this study is to explore the merits and comparative advantages of production and export of garden and farming crops of Qazvin province for appropriate planning of that state based upon its resources and potentialities, in order to enable it to expand its share in national division of labor and perpetuate its proper stand in non oil exports. Accordingly, in this study, the methodology or assessment of comparative advantages is based upon comparability of production cost and analysis of government protection impact in which we applied policy analysis matrix as a technique. The estimated DRC and NSP criteria by fitting 2000-2001 data indicate that plenty of crops are bearing the comparative advantages which show the high potentiality of the province in cultivation and gardening. Among the crops under survey, melon has the first priority and the best index, after that sugar beet, cucumber, watermelon, irrigated corn, nce, tomato, potato, sunflower, onion, bean and castor are in the next orders respectively. In garden sector, comparative advantage indices show that crops such as nectarine, peach, olive, pear, cherry, pistachio and grape, with a DRC less than one, have the best comparative advantage indices, respectively.Concerning the achievements of the study, NPIC index for all the farming crops reviewed in the study (totally, 18 farming products) was less than unity and indicates effectiveness of the government protection policies regarding the farming input market. The farmers, in contrast, in garden sector benefited the protection policies only for grape, olive, pomegranate and black cherry. In this respect, the government does not have any protection and non-protection policy regarding tradable inputs of the garden sector. Average protection criterion (NPC) for all of the farming and garden crops is bigger than one, which means that sales market for all the crops is under protection of the state. Based on the calculation, the average protection in input and output market (EPC) for the all of farming crops is bigger than one, but for garden products this coefficient (EPC) is merely bigger than one for crops such as cherry, apple and walnut. In other part of the study, the sensivity analysis of comparative advantage indices indicated that among all factors, they are more sensitive to cost of production. Therefore reduction of production ccst and increase in factor productivity are more effective in improvement of DRC.