ABSTRACT
Benue State Tractor Hiring Agency (BENTHA) is usually confronted with the problem of determining the optimum number of tractors to be allocated to different zones in the state. The number of tractors allocated to a zone is normally decided without any proper study of tractor needs of the zones. Sometimes allocation is based on merely political considerations. The problem of allocation is formulated and heuristic procedures are applied to optimally allocate the limited tractors.