Dairy farmers throughout New York State submit business records for summarization and analysis through Cooperative Extension's Farm Business Management Program. Averages from a compilation of the individual farm reports are published in nine regional summaries and in one statewide summary. 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 Eastern New York Dairy Summary is an average of 20 businesses that are renting substantially all of the farm real estate. The farm income, financial summary, and business analysis sections of this report include comparisons with average data in 144 owned dairy farms in the region. This report is prepared in workbook form for farm renters to use in the systematic study of their farm business operations. Business records for 20 farms in Columbia, Delaware, Montgomery, Orange, Otsego, Rensselaer, Schoharie, Sullivan, and Washington Counties are summarized in this publication. The Eastern New York region consists of these counties plus Albany, Herkimer, Saratoga, Schenectady, and Ulster Counties which do not have farms that classify as renters. The 144 owned dairy farms summarized in this publication include farms from the entire region.