The goal of this study is to analyze and compare the financial efficiency of the specialized production model of 3 rice crops and the rotation model of 2 rice crops and 1 sesame crop in the Mekong Delta. Besides, the economic efficiency of the rotational production model of 2 rice crops and 1 sesame crop will be estimated. By the cost-benefit analysis method (Cost And Return Analysis - CRA), analysis results are based on primary data collected from 306 farming households in the Mekong Delta shows that the group of farming households following the rotation model of 2 rice crops and 1 sesame crop achieved a level of financial efficiency 2.38 times higher than the group of farming households following the specialized cropping model of 3 rice crops. In addition, through the random marginal profit function of Cobb - Douglas and Quadratic, it is shown that the economic efficiency of farming households following the rotation model of 2 rice crops and 1 sesame crop has the potential to increase significantly if farming households optimally improve technical efficiency and allocative efficiency.