This study aims to analyze the impact of Merapi eruption and poverty in the region Cangkringan by comparing the level of poverty between before and after condition the eruption. This study was based on a continuation of previous research related to poverty reduction efforts before the tragedy of Merapi eruption at 2010. This study uses subject of resident at region Cangkringan with survey and observation method, and uses the descriptive data analysis of qualitative and quantitative. The result shows that the number of residents in the region Cangkringan between 2010 into 2011 reduced about 1227 people. The villages in Wukirsari, Glagaharjo, and Umbulharjo have stable economic condition in spite of eruption, as indicated by decreased levels of poverty between before and after the eruption. Meanwhile, villages in Argomulyo and Kepuharjo have increases poverty after eruption. The programs related to poverty decreases must done synergies so that poverty alleviation program be success. The next study needs perception similarities about poverty between perception of community, government, and researcher, and needs done more real about poverty measurement in order to result study more real and fine.