The study examined the structure, conduct and performance of potato marketing in West Gojjam Zone. The objectives of the study were to examine the structure and conduct of potato marketing system, assess its performance and estimate the cost and returns in potato marketing. Data collected were analyzed using descriptive statistics, gross margin analysis, marketing margins, marketing efficiency and the concentration ratio. Five potato marketing channels were identified in the study area with major share in volume of potato marketed going through producers to retailers and to consumers channel. Result from analysis of market concentration indicated that potato market characterized by weak oligopolistic market structure with the buyers� concentration ratio of 37.71%. Lack of capital, licensing problem and seasonal supply were identified as the major entry barrier to potato marketing. Market conduct shows that the price of potato is set by traders while producers are price taker. When it comes to market performance analysis the highest total gross marketing margin was 30.25% when producers sold potato to wholesalers and the lowest total gross marketing margin was 16.11% when producers sell potato to retailers (in channel III). The result showed that potato market in the district deviate from competitive market norm due to lack of perfect market information, price of potato being set by traders, weak oligopolized market structure and barrier to entry to potato market. Therefore, attention has to be given to reduce the problems through supporting local potato markets in order to reduce production and marketing cost and potato farmers should form a cooperative union in order to facilitate group sales which will increase their marketing margin.