The document presents a study on developing guava toffee using guava pulp and bengal gram flour. Sensory analysis found that a ratio of 350g guava to 50g bengal gram (T1) received the best ratings. The toffee had 20% moisture, 0.32% acidity, and 13.63% vitamin C. Economic analysis determined the per unit cost was Rs. 885 but 120 units could be sold for Rs. 1800, providing a profit of Rs. 915. It was concluded the guava toffee was acceptable and economically feasible to produce locally.