Coir – pith is a by-product of Coconut industry with wider Carbon and Nitrogen ratio, high Lignin content and lower biodegradability. In this present study, we analysed the effect of Pleurotus sajor-caju and Earthworm Co-inoculation in Organic matter, Carbon and NPK content in Coir pith compost. The results of the present research clearly revealed that the collected Coir pith waste have high potential for using as an organic manure. The physico-chemical parameters, NPK content and nutrient contents were studied in the present research. The results showed that pH was bought down to neutral state by composting and electrical conductivity was also reduced effectively. The NPK content and nutrients were rich in the treatment T4 (Coir pith waste + Cow dung + Pleurotus sajor-caju + Earthworm) followed by the treatment T3 (Coir pith waste + Cow dung + Pleurotus sajor-caju) and T2 (Coir pith waste + Cow dung). Least NPK content and nutrients were recorded in the treatment T1 (Coir pith waste alone). The treatment T4 showed maximum efficiency on 90 days of incubation rather than 120 days of incubation due to the maturity of compost, there are no carbonic compounds to be break down and used for inoculated metabolism.