Non-farm sector has been emerged as a potential sector in India for creating employment opportunities and reduction of rural poverty to boost the development. The economic activities like household and non-household manufacturing, handicrafts, processing, repairs, construction, transport, trade, communication community and personal services etc. are treated as non-farm activities in rural areas. The rural non-farm employment is generally characterized by an extraordinary degree of diversity, in terms of its composition, levels of earnings, types of skill required as well as backward and forward linkages with other sectors of the economy, including agriculture. Given the heterogeneity and diversity within the non-farm sector itself, there is a need to study the composition, growth as well as its determinants in specific regional context. Keeping his in view an attempt was made to examine the composition of rural non-farm sector in Assam and its determinants.