The purpose of this research is to describe tiwah seen from the socio economic aspect of dayak tomun lamandau. The methods of this research was descriptive, qualitative approach, the data collection was done by observing, interviewing and documenting. The theories used were social aspect theory (kinship system, social status and social stratification, wealthiness, economic power level, education and social status level) and economic aspect (earning factor, income, outcome, saving loan and embodiment, oceupation). The results of this research were : firstly, socially tiwah was a series of ceremonial dead, rites and a set of meaning full sombolic ritual as planted on the societys mind together with their beliefs to satisfy their spiritual needs. Secondly, socio economically Tiwah was a a series of revalry in where the society satisfy their physical needs which requires huge cost of millions rupiahs.