This study provides an overview of the financial characteristics of U. S. refrigerated food products trucking firms as a group and by regions. The analytical tools used for evaluating the financial assessment of the industry were several commonly used liquidity, profitability, and solvency ratios. One of the results reveals that the pre-tax income-to-gross revenue ratio, a measure of profitability, for the firms as a group averaged 0.01. This value means that one-cent of every dollar earned in services ("sales") was available to pay taxes and distribute profits.