Abstract/Description Milk is a widely consumed beverage that is essential to the diet of several millions of people worldwide because it provides important macro- and micronutrients. This study is an in-depth investigation of the effect of price level on the sales of different types of powder milk which were randomly selected as cowbell, dano, loya and peak milk. The data used in this research work was collected from four randomly selected stores in Ozoro market, the method of personal interview and analysis was done using Latin square design and least significant difference. From the analysis after rejecting the null hypothesis it was concluded that there is no significant difference in the price that is all price level are not the same due to the variation in quality.
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