New York has long been known for its maple syrup and related maple products. These products are produced only in certain areas of the world. They are delicacies and are used by most people as a specialty food. For New York dairymen, a sugarbush on the farm makes it possible to have a secondary enterprise. In years past, most farmers with a sugarbush made maple syrup. New developments in recent years have had a bearing on the maple enterprise. As dairies have increased in size, some farmers have given up syrup making because of time. New equipment developed for use in sugaring requires the investment of capital. This raises the management question, will an investment in new maple equipment pay? Many sugar operations have been discontinued, but the maple industry continues to be important in the State. Vermont for many years was the leading state in maple syrup production. New York has passed Vermont in syrup production a couple of years recently and has been a close second the other years. 1 Cash receipts from the farm marketings of maple products in New York for 1968 amounted to $1.5 million. This compares with $l.3 million in 1967 and $2.0 million in 1966, $1.8 million in 1965, $2.2 million in 1962, and $2.5 million in 1957. Maple receipts for the nation in 1968 amounted to 5 million dollars with New York accounting for 30 percent of this amount. Maple producers in Lewis County and other areas are confronted with two major management questions. First, does the maple enterprise pay, and second, what might they do to increase the returns from this enterprise? Some cooperators in the Lewis County Farm Business Management Project decided to study the maple enterprise in 1968. The project was continued in 1969 with 17 maple producers submitting enterprise records which provide the basis for the study reported here.