In developing country like India where population is large and unemployment is high, focus on common property resources (CPR) is a must especially in backward regions. Manipur is one of the least developed terminal states in the country which has a total geographical area of 22347 square kilometres (GoM, 2013). Importance of CPRs in the state is multifold. It has been the source of livelihood for several. The study has attempted to identify the sources of household (HH) income, role of CPRs in the livelihood of the people in the state in terms of income and employment generation. Complete enumeration of households and descriptive statistics had been employed to accomplish the study. Identified income sources in the selected valley and hill has been classified under three main sectors viz., farm, non-farm and common property resources (CPRs) income. CPRs based activities in the valley and hill villages vary and generate income and employment to both male and female household members. Income from CPRs based activities contributes 9.38 and 32.59 per cents in the valley and hill village, respectively. In valley village male spends maximum time collecting firewood (22.50 man-days) and females in collection of food items (13.75 man-days). While in hill village, in charcoal making male spends 157.5 man-days and female 135 man-days.