TMR Feed (Total Mixed Ratio) is a special feed for ruminants prepared from forage and concentrate feed with a ratio that can meet the nutritional mass needs of dry matter, crude protein or TDN (Total Digestible Nutrient). This study aims to analyze the effect of using concentrate in TMR feed on feed efficiency and IOFC (Income Over Feed Cost) in Frish Holland (PFH) dairy cattle in the lactation phase. The materials used were 9 lactating dairy cettles producing 10 liters of milk per day, factory concentrate and fresh corn forage, dairy machine, Lakctoscan. This study used an experimental method, Completely Randomized Design including 3 treatment feeds using concentrate in TMR feed, T1=20% concentrate, T2 = 30% concentrate from T3 = 40% concentrate of TMR feed which was repeated 3 times. Each treatment, fresh corn forage was given ad libitum, which was given after the concentrate was administered twice a day. Variables observed were feed conversion, economic value of feed and IOFC (Income Over Feed Cost). Furthermore, the data obtained were analyzed for variance and the Duncan test to determine the differences between treatments. The results showed that the increasing use of concentrate in TMR feed significantly increased the significantly feed conversion decreased (9.85 to 8.69), Economic Value of Feed decreased from IDR 22538-21412 and IOFC revenue (RP/head) for 20 days increased from IDR. 995.107.00–163.426.00. The conclusion is that the greater the level of use of concentrate in TMR feed for dairy cattle was increased IOFC and the cost of feed for the production of 1 kg of milk DM (dry matter). Furthermore, it is recommended to use 40% concentrate of TMR feed in DM needs to generate IOFC and lower feed costs.