South Aceh Regency is adjacent to South West Aceh Regency in the north, Aceh Singkil Regency in the south, South East Aceh Regency in the east, and the Indian Ocean in the west. Its total area is 3.842 square kilometres with Tapaktuan as the capital of the regency. It is devided into 16 districts and 369 subdistricts. South Aceh Regency is famous for its nutmegs which become a symbol for this regency. Nutmegs consist of fruits, flower called fuli and nut.Fuli and Nutmeg have high commercial values. Because they can be used as ingredient or spices.From nutmegs distillation, we can get nutmegs oil which is important for ointment, ingredient, and aromatic spices to certain medicine. This oil is marketed to Medan and Padang, even exported to Singapore, South Korea, Japan Australia and England. People and south Aceh also process the nutmegs fruit into syrup and candiie fruit. The producers of nutmegs are Meukek, Labuhanhaji, North Kluet, and Samudra districts. 80% ot South Aceh is 500 metres over the sea level and the soil is fertilized, soit is suitable for farming and plantation.The government offers investors to depelop horticulture plantation for the products like banana, durian, and peanut or beans. South Aceh also has potential in fishery because it is adjacent to the Indian Ocean. All kind of fish caught by the fishermen there have high economical value. Trading sector, hotel and restaurant have been the second contributor for their gross domestic bruto. Comodities of the trade are agricultural products, constraction material like cement. To support trading activities they have appropriate infrascuctures like Lhok Jamin Bakongan port,Tapaktuan Public Port and Labuhan Baji port.