Field experiment were conducted at CSK HPKV Research Farm, Palampur during Rabi seasons of 2000-01 and 2001-02, to study the response of onion (Allium cepa var Patna red) at four sulphur levels (0, 15, 30 and 60 kg ha(-1)) applied through Gypsum and S95. The analysis was done to allocate the limited availability of sulphur for maximizing net profit over fertilizer cost. The results show that the dose of sulphur under its full availability is 43.02 kg ha(-1). But under its scarce availability the maximum benefit would occur when it is applied up to 32.11 kg ha(-1) followed by even distribution of fertilizer i.e. 20 kg ha(-1). The returns following sulphur application at these rates, would be Rs 69340, 73092 and 68700 ha(-1) respectively.