Small scale irrigation strategy is important to reducing risks associated with both rainfallrnvariability, production of different crops twice or three times within a year, increasingrnincome of rural farm-households and also reduce the poverty status of farm household. Thernstudy was conducted in East Gojjam, Awabel District on Sekute Enegatera kebele. The aimrnof this study was to identify the determinants of small scale irrigation use and its implicationrnon poverty reduction. The required data set for the study were gathered primarily throughrnsurvey method from 168 randomly selected sample households both from irrigation usersrnand non-users (84 for each). To collect the required data several methods like interviewrnschedule, focus group discussions and key informant interviews were used. The secondaryrndata was collected from various documents. Descriptive statistics, inferential statistics (chisquare and independent t-test) and econometric model analysis were used to analyzernquantitative data. As the binary logistic regression model result indicates, Eight variablesrnwere found to be significant namely Age, access to training on irrigation, access to credit,rnland holding size, family labor force, Market access and oxen ownership had significant andrnpositive effect on the use of irrigation water at less than 5% probability level. While, distancernfrom the river and terrain of farming land had significant and negative effect on the use ofrnirrigation water at 5% and 10% significant level. Access to irrigation increases thernopportunity for crop intensity and diversification, increase employment opportunity, reducernindebtedness, improve household income and reduce household poverty. In the study arearnthe poverty gap of non-user was higher than that of irrigation user. Governmental and nongovernmental organizations should give emphasis on provision of training to creaternawareness and skill about benefit gained from irrigation, irrigation technologies and alsornhow to increases their access to use irrigation water in the study area.rnKeywords: Small Scale irrigation, poverty Reduction and Logit model