This study presents a comparison between production cost of sweet corn by cutting and threshing methods. Before threshing sweet corn cobs were frozen in vapour of liquid nitrogen. Production cost of sweet corn kernels by cutting method were 73,7 złźt-1 and by threshing method 97,8 złźt-1 and 95,8 złźt-1 respectively from variant with purchase or rent of vessel for liquid nitrogen. The calculations were showed that the highest share of production cost in threshing method is cost of cobs freezing. It amounts about 88%. At the same size of annual labor the cutting method is more profitable. At higher possible to obtaining annual utilization, higher efficiency of process and quality of obtaining kernels as well as possibility of gaining kernels after period of labor accumulations threshing methods can be more profitable then cutting method.