Community forest user groups in Nepal are generating a considerable amount of fund and spend themselves in the forest protection as well as community development works. The study was conducted to assess the income and expenditure of community forest user groups of Parbat and Syanjha district in a comparative way. Data obtained from the monitoring of the CFUGs were used in the analysis. The study revealed that the average income of the CFUGs of the Parbat is found greater than that of the Syanjha’s especially from the donor support. CFUGs of both districts were spending 30% of total expenditure on forest development works.