Nutrient management planning for a dairy farm is important to maximize utilization of manure nutrients for crop production, as well as to avoid excessive application rates and adverse water quality impacts. The nutrients in manure have become even more valuable recently with dramatic increases in fertilizer prices. But just what is the content of various nutrients in dairy manure? How much is it worth as fertilizer replacement? How variable is the nutrient content from different farms? And have there been changes over time with shifts in feeding or other management practices? Recent summaries of manure analyses run by laboratories in Wisconsin and Vermont can help to answer these questions.