Resource use and technical efficiency of okra production among female headed household; Implication for Poverty alleviation in the rural areas of South East, Nigeria was studied using one hundred and twenty respondents selected using multi-staged random sampling technique. The objectives of the study were to estimate costs and return in okra production by female headed household, determine the technical efficiency and their determinant factors of the respondents, determine the allocative efficiency of the respondents and to identify the constraints to okra production by the respondents in the study area. A structured questionnaire was used to gather information from the respondents on the objectives of the study. Mean, gross margin analysis, maximum likelihood method, allocative efficiency model and percentage responses were used to capture the objectives of the study. The result of the determinants of technical efficiency show that level of education and extension contact were positive and significantly related to technical efficiency, while credit access and age had inverse relationship with technical efficiency. The mean technical efficiency was 0.56, the maximum efficiency was 0.95, while the minimum was 0.23. Result of the resource efficiency showed that the farmers did not achieve optimum allocative efficiency in the use of the any of the resources. Generally, the elasticity of production show that they were operating at increasing returns to scale. The constraints to okra production were poor access to credit, high cost of labour, poor access to extension services and inadequate storage facilities. Policies aimed at enhancing farmers’ access to extension contact and educational programme such as adult education, seminars and workshops were suggested. Also, the need to enable farmers to employ more of the resources that were underutilized, while for over utilized resources, farmers should engagement less of the resource in their productions in order to attain greater productivity. Besides, it is indispensable to boost farmers’ access to improved production inputs at moderate prices in order to boost their production and productivity.