Irrigation associations are farmer organizations that carry out irrigation management with their own organizations and play a role in the development of the agricultural sector and the protection of the country's water resources. The aim of the research is to determine the activities of the irrigation unions in Samsun and to reveal the problems faced by the unions. The data of the research were obtained through a questionnaire from Altınkaya, Kızılırmak, Ladik Akdağ and Vezirköprü Irrigation Associations in Samsun. The total number of water user farms in the area is 10,814. The total number of members of irrigation associations is 7769. Irrigation associations serve 147 villages and Vezirköprü Irrigation Association operates on 14,091 (32.99%) hectares, Altınkaya Irrigation Association on 11,550 hectares (27.04%), Bafra Kızılırmak Irrigation Association on 10,000 hectares (23.41%), and Ladik Akdağ Irrigation Association on 7074 hectares (16.56%). Economic structures of irrigation association are fluctuating. In the province of Samsun, 4 irrigation association collected a total of 32.46 million TL water usage service fee in 2022. Water usage service fee alone accounted for 84.45% of their total revenues. The most important expense item of the associations is personnel expenditures with a rate of 34%. The important problems faced by the associations are paying the water usage service fee on time, instant data is not visible to associations, and the need for digital business maps. These results will shed light on taking measures that will contribute to the effective and efficient operation of irrigation associations.