Dairy farm business summary projects are an integral part of Cooperative Extension's agriculture program in New York State. The Department of Agricultural Economics of the New York State College of Agriculture and Life Sciences at Cornell University, and County Extension staff, cooperate in sponsoring these projects. In 1985, more than 490 dairy farmers participated. Business records submitted by dairy farmers from 47 counties in the State provide the basis for continued Extension educational programs, data for applied research studies, and for use in the classroom. Regardless of the use of the data, confidentiality of individual farm data is maintained. Cooperative Extension agents and specialists enrolled the cooperators and collected the records. Regional summary reports were prepared by the college staff. Each cooperator received a summary and analysis of his or her business, and a regional report for making comparisons. These Extension activities enable farmers to develop managerial skills and solve business management problems. The 1985 Dairy Farm Business Summary features improved accrual accounting procedures, a new measure of farm profitability, a more indepth balance sheet, an annual cash flow statement, and several major improvements in the business analysis format and the analysis measures used. These and other changes are identified in the body of this report. This special Dairy-Cash Crop Summary is an average of 21 dairy farm businesses that have crop sales totaling more than 10 percent of their milk sales. The farm income, financial summary, and business analysis sections of this report include comparisons with average data of 404 owned dairy farms in the State. A more detailed analysis of the 404 dairy farms is contained in Smith, Stuart F., Wayne A. Knoblauch, Linda D. Putnam, Dairy Farm Management Business Summary, New York, 1985, A.E. Res. 86-25, October 1986. This report is prepared in workbook form for farmers to use in the systematic study of their farm business operations. Business records for 21 farms in Albany, Cayuga, Chautauqua, Columbia, Genesee, Lewis, Niagara, Oneida, Ontario, Orleans, Seneca, Wayne, and Yates Counties are summarized in this publication. Two of the 21 farms participated in the milk diversion program. These farms do NOT represent the "average" for all dairy-cash crop farms in the State. Participation was on a voluntary basis, therefore, not all areas or types of operations were represented.