This report summarizes the financial and production records of 18 Michigan tree fruit farms. To be included, the farms must have produced at least 50 percent of gross cash farm income from one or a combination of sales from cherries, apples, and other fruits. The records came from Michigan State University's TelFarm/MicroTel project, the Farm Credit Service system, or by AgriSolutions in Michigan. The values were pooled into averages for reporting purposes. Farm records were included if a farm financial summary was completed on 2002 data including beginning and ending balance sheets, plus income and expenses. The data was checked to verify that cash and debt discrepancy were within an acceptable range. While considerable variation in the data exists, average values are reported in the summary tables that follow.