An annual analysis of business performance (Beef Farm Business Summary or BFBS) was completed for participating Northeast cow-calf farms for each of the years from 1986 to 1992. One hundred and fifty four of these annual summaries were compiled and studied. Records were not adjusted for inflation or any year to year variation. Many of the farms whose annual performance is summarized participated in the BFBS multiple years. The 154 summaries represent 72 unique farms. Sixty-five of the farms providing farm records were located in thirty counties in New York State. Three farms from Vermont and four farmers from New Hampshire participated. Summaries were collected from farms with a variety of resources and management objectives. All of the producers had a cow-calf enterprise.