Journal Article, Vo l. 6(3), p p . 94-104,This study examines the operational aspects of the National Agriculture Input Voucher Scheme in Tanzania from 2009/2010 to 2010/2011 based on secondary and primary data. Primary data were collected from a random sample of 300 households in four regions namely: Rukwa, Mbeya, Morogoro and Shinyanga. Secondary data were collected from the Ministry of Agriculture Food Security and Cooperatives (MAFC), Agro dealers and Local Government Authorities. Results indicate that 88% of farmers reported delayed subsidized inputs significant at p = 0.05. The inputs become available during planting season when most of the household food stocks and income is exhausted and this makes top up price unaffordable. It was also observed that the top up price is more than stipulated cost sharing of 50% between farmers and the government. Other pitfalls reported in the system include input adulteration and violation of NAIVS guidelines for input distribution. It is recommended that inputs and crop calenders be established that would ensure inputs arrived to beneficiaries ahead of the planting season In addition, efficient monitoring and evaluation system should be put in place to minimize inefficiency emanating from violation of NAIVS guidelines.