Properly managing manure is rapidly becoming an integral facet of farm management. A typical cow produces 120 lbs. (54 kg) of manure per day. A 100 cow herd will produce 2190 tons per year making manure management a major farm enterprise. Environmental and water concerns will continue to place greater emphasis on nutrient composition, storage, handling, and time and place of spreading. Analyzing manure for its nutrient composition is required to effectively manage it. Determining N, P, and K provides information regarding its fertilizer value.