Tank Irrigation Programme in Karnataka V M Rao M G Chandrakant Taking the tanks proposed to be constructed under the Kartnataka Tank Irrigation Programme as a typical instance of an unutilised resource in backward areas, this note holes at their costs and indicators of impact in a comparative perspective to bring out their weaknesses as a development resource. This is followed by a brief consideration of the ways to improve the viability of such marginal resources. The note concludes by pointing out issues which are likely to be crucial in evolving a development strategy appropriate to the resource situation of backward areas.