This paper explores the mainly economic side of the Italian occupation in the Ussr during the Second world war, by stressing the economic exploitation plans that were issued by the command in Rome and the transfer of part of the Soviet resources to the homeland - first of all metals and grain. One of the aims of the Italian involvement in the war on the eastern front was to supply national industry with raw materials drawn from the Soviet-occupied areas and support the “home front” with foodstuffs bought or commandeered in situ, which would reach Italy for free or very nearly so. By encouraging the spoliation of the enemy territory, the politico-military command endeavoured to meet a widespread expectation both among Italian civilians and officers and soldiers in the field, that is to say to attain from the war reasonable spoils in order to make up for the rationing that was in place since 1940.