This study developed sweet potato (Ipomoea batatas) and banana (Musa acuminata) muffins a gastronomic delight and nutritional perspective in Minolos, Barili , Cebu during the school year 2024-2025 as basis for techno- guide.This study used the combination of two research designs, namely experimental and descriptive methods.The respondents were categorized into trained panelists and untrained panelist. The trained panelists were the instructors ages 31-40 and most were females, while the untrained panelists were the college and high school students which most of them were females and below 20 years old. The findings revealed that the ingredient formulations of four treatments were different amounts of sweet potato and banana. The overall acceptability of the sensory revealed descriptive evaluation like extremely satisfied. The test of significance on the sensory quality found out all were reject hypothesis which were interpreted as significantly difference. The most preferred and acceptable production cost was the treatment 2 with the ratio of 10g smash sweet potato and 40g smash banana. The researcher concluded that the development of sweet potato (Ipomoea batatas) and banana (Musa acuminata) muffins represents a promising innovation in the realm of nutritious baked goods. By capitalizing on the health advantages and inherent sweetness of sweet potatoes and bananas, the muffins meet the increasing need for healthier snack choices of the people. In general, this study offers important information on creating healthy baked goods, opening opportunities for further research and business prospects in the future.