“How much is this manure worth?” This is a common question from both livestock farmers who are supplying manure and crop farmers who are utilizing it. To answer this question, it is important to understand the difference between gross value and net value. The gross value of manure reflects the equivalent commercial fertilizer value of the nutrients contained in the manure. The net value considers the impacts of application method, transportation, and cropping system nutrient needs as well as intrinsic values that are much more difficult to put a number on. Therefore, this article will focus on determining the gross value of nutrients in manure.