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The study aimed at (1) identifying activities conducted by different actors at different stages in the value chain and the corresponding costs and earnings of those activities, (2) evaluating the distributions of revenue, cost and profit along the chain, and (3) understanding why shrimp farmers are dependent on middlemen to sell their outputs. As achieving these objectives, the study hoped to provide readers with insights into certain aspects of the value chain of white leg shrimp (Penaeus vannamei) exported to the U.S market in Khanh Hoa province of Vietnam.