Rice is grown intensively in An Giang province of Vietnam where different ethnic groups live together such as Kinh, Khmer and Cham. This study was conducted to compare the financial efficiency of rice cultivation between the Kinh group (the majority group) and the ethnic minority group (Khmer and Cham) through interviewing 120 rice farmers in An Giang province. T-test was applied to compare the financial efficiency between Kinh group (60 farmers) and ethnic minority people (30 Khmer and 30 Cham farmers). The results show that the total cost is not different between the two surveyed groups. The total cost of rice cultivation for the Kinh group is 25.0 million VND/ha/crop compared to 24.1 million VND/ha/crop for the ethnic minorities (P>0.05). However, rice yield, total revenue, profit and profit-to-total cost ratio differ between Kinh and ethnic minorities (P