This report is a summary and analysis of the farm business records kept by 11 Lake Ontario fruit growers located in Niagara, Orleans and Wayne Counties for the 1967 calendar year. The records were kept under the Electronic Accounting Program with the assistance and supervision of R. L. Pease, Associate County Agricultural Agent in Niagara County. Information recorded included expenses and receipts and beginning and ending inventories on each entire farm business. The total acreage in fruit averaged 117 acres per farm. The most important fruit enterprise was apples. This fruit crop was grown on all farms and averaged 84 acres per farm. Next came cherries with 16 acres. The acreage in prunes averaged 4 acres while an average 2. 8 acres of peaches were produced. Growers included in this report were not selected at random. They were ones interested in a financial record of their businesses and a comparison with averages of other farms. This should be kept in mind as this report is studied.