Dairy farm operators throughout New York State submit business records for summarization and analysis through Cornell Cooperative Extension's Farm Business Management Program. Averages from a compilation of the individual farm reports are published in three regional summaries and in one statewide summary.1 Accrual procedures have been used to provide the most accurate accounting of farm receipts and farm expenses for measuring farm profits. An explanation of these procedures is found on pages 3-5. Three measures of farm profits are calculated on pages 6 and 7. The balance sheet, statement of owner equity, and cash flow statement are featured on pages 8-15. The dairy program analysis includes data on the costs of producing milk (pages 18 and 19). This New York Organic Dairy Farm Business Summary is an average of 16 businesses that are certified organic dairy farms. The farm income, financial summary, and business analysis sections of this report include comparisons with average data for 64 non-organic dairy farms in New York that are similar in size and location to the organic farms. This report is prepared in workbook form for organic dairy farm operators to use in the systematic study of their farm business operations.