Abstract: Focus on the problems exist in classification for mine reserves and industry targets, indicate to adapt the exploitation and utilization of mineral resources for market cconomic development. The determination methods of balance grade for profit and loss are demonstrates in Yichun Ta-Nb mine. The calculation of balance grade for profit and loss of mining and ore processing was made by some examples in 1998, the results were analysed and dealt with. The poor ore, second grade poor ore and the medium albite granite ore body was divided into sabmarginal economic resources. The technology can not be utilized in present economic conditions.