Sioux County, Iowa, has by far the highest concentration of livestock in northwest Iowa. According to the 1997 Census of Agriculture, there were 174,053 cattle and calves, and 762,294 hogs and pigs. Land application of manure can create environmental risks to surface and ground water. The main objective of the Sioux County Manure Project is to (a) identify problems with manure application and (b) develop information that livestock producers can use to improve management of manure as a fertilizer source, match manure nutrient application to crop needs, and reduce negative environmental impacts. This part of the project was to identify nutrient levels present in manure so that better nutrient planning for crops can take place. Manure from several operations was compared for nutrient value; then, manure samples collected during application of manure were compared with samples collected before application.