This report is a summary of 1990 farm business data collected from 22 fruit farm businesses located, except for one, in Western New York State. Apples are the predominant fruit crop. The data are presented as averages for all 22 farms. Analysis factors are compared for the same 11 farms for 1988-1990 and the same 17 farms for 1989-1990. The business analysis includes a balance sheet, income statement, cash flow statement, and several financial and production analyses for the farms. Also included are blank columns for the user to enter his or her own farm data for comparison purposes.