The present study was envisaged to determine the production cost of functional restructured spent hen meat blocks prepared by utilizing different binders and extenders viz. potato, texturized soy protein (TSP), barley flour, oat meal and WPC. The production cost of functional restructured spent hen meat blocks was estimated and compared with control. The production cost of the restructured spent hen meat blocks was determined by adding the costs of the raw materials, depreciation cost of machineries, electricity cost, maintenance cost, labor cost and packaging cost. It was found that the production cost of functional restructured spent hen meat blocks was reduced by Rs. 48.38/Kg as compared to control and added value for both producer as well as consumer.