This report summarizes the financial and production records of 23 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 farms in this report were located throughout Michigan. The records came from Michigan State University's TelFarm project and Farm Credit Service system in Michigan. Farm records checked for accuracy. While considerable variation in the data exists, average values are reported in the summary tables and discussion that follows.