In 1987, over 1 million U.S. farms were classified as seasonal agricultural services (SAS) farms, defined as farms involved in the field production of fruits, vegetables, and other perishable crops. Over half used hired or contract labor during the year and have been targeted for special worker programs under the Immigration Reform and Control Act of 1986 (IRCA). This report analyzes labor expenditure data for farms producing SAS products to determine the geographic location and types of SAS farms that used the greatest amounts of farm labor. SAS farms producing vegetables, fruits and tree nuts, and horticultural specialties had the largest expenditures for hired and contract labor. Large SAS farms with value of sales of $500,000 and over were also labor intensive, accounting for over half of all labor expenditures on SAS farms in 1987. Farms in California and Florida accounted for 36 percent of all SAS labor expenses.