This report summarizes the financial and production records of 9 Michigan tree fruit farms. To be included, the farms must have produced at least 50 percent of gross cash farm income from one or a combination of sales from cherries, apples, and other fruits. The records came from Michigan State University’s TelFarm project. The values were pooled into averages for reporting purposes. Farm records were included if a farm financial summary was completed for 2006 data including beginning and ending balance sheets, plus income and expenses. The data was checked to verify that cash and debt discrepancy were within an acceptable range, cash discrepancy must be less than 10% of gross cash inflow and debt discrepancy must be less than $1,000. While considerable variation in the data exists, average values are reported in the summary tables that follow.