A rotation system of corn (Zea mays L.) with Mucuna sp. has spread along the Atlantic Littoral of Honduras, known by the farmers as "abonera". Due that there is little known about the factors intluencing the adoption process, the present study was eondueted to identify them, as well as to determine the profitability of the system in the short and the long run and to set up the factors and mechanisms affecting this profitability. The study was conducted in the Department of Atlantida and comprises part of the Distric of La Ceiba and the Districs of Jutiapa, San Francisco and Tela. An expansion of the partial budget analysis and an incremental analysis for a period, in order to account for the effects along the time, were used as tools for evaluating its profitability. Six years were taken, for the analysis, as the average life span of the "abonera". It was found in the economical evaluation that the "abonera" is more profitable than the traditional system from the second year onwards. If the profitability approach is the return of the family hand labor, the "abonera" system is al so more profitable starting at the second year and remains so for the rest of the periodo.