Manure is a highly variable product. Its composition depends on the type of animals, what the animals are fed, and the conditions under which they are fed. In addition, after the manure is produced, it can change greatly due to the conditions under which it is treated and stored. University of Minnesota bulletins list average nutrient contents for dairy, beef, and swine manure. However, their research results found that analyses of manure samples ranged from 25 to 300 percent of those average values. That emphasizes the value and importance of sampling and testing the actual manure being land applied for nutrient utilization.