This report summarizes the financial and production records of 18 dairy farms across the Upper Peninsula (UP) of Michigan. To be included, the farms must have produced at least 50 percent of gross cash farm income from milk and dairy animal sales. The records came from Michigan State University’s TelFarm project and Farm Credit Service system in Michigan. Farm records checked for accuracy. Average values are reported in the summary tables and discussion that follows but readers should note that considerable variation exists in most measures.