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The aim of this study is to determine the cost of goat milk in Saanen goat enterprises in Çanakkale province and to examine the factors affecting profitability in enterprises. The material of the study consists of 92 Saanen goat enterprises. The enterprises have been grouped according to their animal density; as 25-75 heads (small-scale), 76-150 heads (medium-scale) and 151 heads and above (large-scale). The findings of the enterprises for 2017 were determined by descriptive statistics, and multiple regression analysis was used to determine the factors affecting the total profitability of the enterprises. Since feed costs represented 46.22% of total production cost, it was followed by labour costs (27.19%), fuel costs (5.44%) and veterinarian-health service costs (5.19%). The cost of 1 L milk and absolute profit in enterprises was determined as 0.42/0.01 $/kg in small-scale, 0.41/0.02 $/kg in medium-scale and 0.38/0.05 $/kg in large-scale enterprises, respectively. It was observed that the share of inputs in enterprises generally decreases as the scale of the enterprise increases and large-scale enterprises were found to be more successful in solving technical, health and economic problems. [ABSTRACT FROM AUTHOR]