Year end financial analyses from 158 Michigan dairy farms for 2001 were studied to see if useful information about numbers of animals could be derived. It was found that 121 farms had records adequate to calculate turn over and cull rates. The average turn over rate for cows averaged 37 %. The median turn over rate was 35 %. The turn over rate exceeded 42 % on 30 % of the farms. A scatter diagram indicated lower turn over rates might be weakly associated with net farm income per cow. About 8 % of the farms had problems in reporting bull calf sales or other disposition. Nearly 11 % of the farms appeared to not be actually making animal counts at year end.