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This article analyzes the efficiency of Water Users Associations (WUA) in the Cap Bon region(Tunisia) and studies its main determinants. The analysis is performed in two stages. First, theefficiency is measured via the nonparametric “Data Envelopment Analysis” (DEA) technique. TheDEA models are constructed not only to assess the overall WUA efficiency but also to evaluate themanagement and engineering sub-vectors efficiencies separately through a mathematical modificationin the initial DEA model. In a second stage critical determinants of efficiency are determined using aTobit model. In this analysis the focus is on technical (characteristics of the irrigation area andnetwork), organizational and administrative variables. Results show that on average 18.7% of theused inputs could be saved if the WUA would operate on the frontier. The average scale efficiency,which can be calculated as the ratio between Constant and Variable Returns to Scale efficiencymeasures was around 71%, indicating that many WUAs are not operating at an efficient scale. Subvectorsefficiencies show that WUAs present better performances in maintenance activities than inmanagement. The inefficiency found can furthermore be mainly attributed to the number of years ofexperience in operating a WUA in addition to the number of water pumping stations managed and therate of the exploited area. The scale inefficiencies are mainly due to administrative and organizationalvariables.