Incorporation of appropriate machinery is one of major factors for reducing labour requirements and production costs of crop cultivation especially paddy. In this study, performance of paddy harvesting machine with the low expense. The abstract explaining the basic mechanical systems, a conceptual software design for an economically low cost harvesting machine. By comparing machine size, machine function and the cost to own the low cost harvesting machine are lesser than that of conventional harvesting machine. Our aim is to reduce farmers fatigue in their farm work and cost efficiency of the machine. Nowadays, people need the machine which is compact and portable and should full fill their needs. But the conventional harvesting machine available now is very large and covers large travelling space. But proposed machine is directly opposite to the conventional machine because there are 8 processes in the conventional machine but the proposed machine contains only 4 processes and the machine is smaller in size. The proposed machine is economically low when compared to the conventional machine and it dont need highly skilled operators to operate the machine normal farmers can operate the machine. Conventional machine is a large, self-propelled agricultural machine used to harvest grain crops such as wheat, corn, soybeans and rice. As its name suggests, the combine performs two, and sometimes more, basic functions of harvesting: first it reaps (cuts) the crop, and then it threshes it, separating the kernels of grain from the seed coverings and other debris (chaff). Some combines may also bale the straw that remains after threshing the machines can also be equipped to pick cotton. Sheet steel, Round steel bars and hollow, square steel channels, Complex subassemblies such as the engine and transmission are either built at other company plants or are purchased from smaller. After assembly, the combine is painted with water-based paint that is mixed with high