The study examined the profit efficiency of smallholder spinach producers under irrigated agriculture in Niger State by collecting data from 240 respondents. The data were analyzed using descriptive statistics and stochastic profit frontier function. The results indicated the most farmers operated farm size of less than 1ha. The estimates of the stochastic profit frontier function showed that farm size increased profit while cost of fertilizer, agrochemical and farm tools increased profit. The profit inefficiency model shows that education, farming experience, extension contact and sex of the respondents are all negative coefficient, and this implies that as these variables increases the profit inefficiency of the spinach farmers decreases. Age had positive coefficient which means as the farmers' age increases the profit inefficiency of the farmers also increases, quite contrary to expectation. The most important problems encountered are lack of agrochemicals and lack of funds.