This research case studying have descriptif character at Dinas Pengairan Kabupaten Tulungagung with title “ Pengukuran Kinerja Dinas Pengairan Kabupaten Tulungagung Ditinjau dari Perspektif Value For Money Analysis “. The Direction of this research is to knowing the work method at Dinas pengairan Kabuipaten Tulungagung is has enough economics, enough efficient, and and enough effectivity. The analysis implement used to analyzed is with use value for money analysis method which enclose economics stage, efficient stage, effectivity stage. The analyze of the result is shown that work method at Dinas Pengairan Kabupaten Tulungagung has been said economic, efficient and effectivity. This things showed with first economic stage with get less from 100% with extand mean 99,7%. Second efficient stage which get less from 100 % is with extand mean 86,3%. Third effectivity stage which got extan have been progame before.