The information in this report was compiled from data submitted by twelve New York State beef producers through the help and cooperation of Cooperative Extension agents. Only four farms submitted data for 1983. Data submitted by eight farms for 1981 were revised and updated using changes in costs and prices that have occurred over the two year period. The updated farm data were then combined with data from the 1983 cooperators. The twelve farms do not represent a scientific sample of New York's beef farm industry and the averages published in this report are not intended to represent the average of all New York beef farms. The objectives of this Beef Farm Management project and this report are: 1. Help the participating cooperators summarize and analyze their beef enterprises. 2. Provide a format that other cow-calf producers can follow in summarizing and analyzing their businesses. 3. Present some basic data and guidelines that may be helpful to potential beef producers, cooperative extension agents and others advising beef farmers.