The experiment is conducted to reduce the labor and production cost with the labor save of harvest if cultivating the potatoes using the machine and the results are as follows. On labor saving effect in transparent vinyl mulching, digging working hours per 10a in the case of using tractor are 60 min., fixing + turning time is 5 min. and 30sec., the time of harvest is 65 min and 30sec., digging working hours using cultivator are 99 min. and fixing +turning time is 5 min. and 30sec., but the time of hand harvesting is 990 min. and in digging labor saving effect, tractor shows 94% in the harvesting period and harvest by cultivator 90%. On non mulching cases, the harvest by tractor takes 49 min. and 30 sec. and that by cultivator does 87 min. and 30 sec., and digging labor saving effect shows 94% in the tractor harvest and 90% in the cultivator harvest. Therefore, on the operation efficiency per hour, in the case of tractor with digger vinyl mulching and non mulching show, $0.091sim0.121ha$ and in the case of cultivator with digger both show $0.057sim0.069ha$, so in the mechanized harvest of potatoes, the harvest by tractor with digger is the best. On the cost and labor save for harvesting the potatoes with labor saving effect, tractor shows 19 hours and 20 min./10a in vinyl mulching and 19 hours. and 54 min./10a in non mulching, so it shows the short hours for harvesting. And labor saving effect shows $42sim45%$ in comparison with 35 hours and 21 min. $sim35$ hours and 23 min.($123,113sim130,613$ won) of the hand harvest, so the cost was reduced to $71,250sim72,225$ won. On the cultivator with diggers, vinyl mulching takes 19 hours and 55 min. and non mulching 19 hours and 38 min., so the labor saving effect and cost were reduced to $14sim44%$ ($72,675sim73,313$ won) in comparison with the hand harvest.