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The concept and importance of maintenance a 9HP Tiller mini-tractor in production are discussed, the objective of maintenance work to strike a balance between the availability and the overall running cost. This research work dictate that it cost more for regular scheduled down time and maintenance than it will normally cost to operate equipment’s until repair is absolutely necessary one should compare not only the cost but the long term benefits and saving associated with preventive maintenance, the possibilities of replacement of the equipment to ensure its normal performance. The data generated for this study are presented in tables. This simplified the arrangement of the data in sequential order for easier analysis and interpretation. The table presented shows the running cost per year, resale prices and the average total cost of 9hp Tiller (Mini Tractor). The result indicates that the average total cost ATCn is minimum during 5th year. There is the need to look at the mathematical and business approaches in this system through which replacement policy could assist agricultural mechanization to tackle problems of preventive maintenance.