In the modern period, the structure of enterprises engaged in the production of agricultural products differs significantly from each other. The main differences include the presence, contour and condition of sown areas, as well as the composition and quality condition of the machine and tractor fleet. This can be explained by the fact that, along with enterprises that have large acreage and an energy-saturated machine and tractor fleet, small peasant farms (KFH) also participate in the production of agricultural products and the formation of the gross regional product in terms of the size of the acreage and the composition of the machine and tractor fleet. At the same time, they make a significant contribution to the production of gross domestic product. Thus, in the Amur region, the share of agricultural enterprises from all agricultural products produced in the region in the total volume accounts for up to 25 ... 28 percent. Thus, in the current production conditions, the issue of rational selection and formation of a machine and tractor fleet that would be optimal for both large agricultural holdings and small farms becomes particularly relevant. At the same time, when forming a machine and tractor fleet, the most responsible is the financial component, since the cost part, of course, is not comparable between large agricultural enterprises with high production volumes and small farms. If we analyze the market of agricultural machinery offered by manufacturers, it is very diverse both in price value and technological efficiency, and in energy saturation. Therefore, for the rational selection of the composition of the machine-tractor fleet and the train of machines, it is necessary to apply various methods based on the financial capabilities of a particular agricultural enterprise and other components of the production process. In this paper, we propose a method for selecting and forming a machine and tractor fleet, which is based on the use of energy consumption through the profitability coefficient, as an indicator that is most independent of market conditions. Keywords: MACHINE AND TRACTOR FLEET, ENERGY RESOURCES, AGRICULTURAL MACHINERY, ENERGY CONSUMPTION, PROFITABILITY, PROFITABILITY COEFFICIENT, PRODUCTIVITY, EFFICIENCY