The following farm business summary was compiled in 1989 by the Department of Animal Science in conjunction with the Department of Agricultural Economics, using data submitted by thirty-two farmers. All of the thirty-two farmers providing farm records are located in New York State across 19 different counties. Summaries were collected from farms with a variety of resources and management objectives. Data was collected for the calendar year 1989. All of the producers have a cow-calf component in their operation. Some sell all calves at weaning, others feed out some or all of their calves to a finished weight. These thirty-two farms are not a scientific sample and are not necessarily representative of New York beef farms. The averages published in this report are not intended to represent the average of all beef farms and should not be interpreted as such. The averages are calculated to provide the cooperators with a comparison when analyzing their own records. The purpose of the Beef Farm Business Summary is to present the cooperators and other beef producers with a format for summarizing and analyzing their business and to offer some data which may be useful to potential beef producers and Cooperative Extension agents.