Forty-three poultrymen scattered over the State submitted records of their 1969 businesses for summary and analysis. Some records were from the Cornell electronic farm accounting program while others kept conventional record books. All accounts were checked by the farmer and the Extension Agent and sent to the College for summarization. Twenty-three of the farms were layer operations with no crops. Thirteen farms were layer operations which also grew grain. There were four contract operations and three with one or more major enterprises in addition to the poultry. All 43 are included in a general summary but only the 23 straight layer operations and the 13 layer and grain crop operations are included in the detailed analysis. This report is prepared in workbook form. Group averages are presented along with space for the figures, from an individual business. This makes it convenient to systematically summarize and analyze an operation. This kind of study is useful for locating the strengths and weaknesses in a business. Tools for use by managers of farm businesses are quite limited. A device for taking an analytical look at a business is one kind of management tool. This workbook is designed as a management tool for New York poultrymen.