This report is a summary of the financial and production records kept by cash grain farmers enrolled in the Telfarm/MicroTel record program through Michigan State University Extension., or were accounting clients of AgriSolutions in Michigan, or of Salisbury Management Services in Michigan. This report has three purposes: 1)to provide statistical information about the financial results on cash grain farms during 1998; 2)to provide production costs for comparative analysis and forward planning; and 3) to provide information on the trends in resource use, income and costs during the last few years.