This study has been undertaken to prepare a comparative analysis between Bhilwara Milk Union and Udaipur Milk Union. Both the Unions were established in 1972, registered under Rajasthan co-operative Societies Act 1965 and affiliated to Rajasthan Co-operative Dairy Federation Ltd (RCDF). However, over a period of time, both the Unions have progressed independently under Rajasthan Co-operative Dairy Federation. Various factors of both the Milk Unions which have been covered in this study are Average Milk Sale (yearly) (Litre per day/LPD), Registered Dairy Cooperative Society (DCS), Functional Dairy Cooperative Society (DCS), Total members of Milk Unions (Nos), Women Membership (Nos), Milk Procurement (Litres), Cattle Feed Sale (MT), Net Profit (Rs in Lacs). In the end of study, analysis of study and conclusion has been done.