All jurisdictions recommend manure management plans, with some requiring formal submission. This is because all manure is not created equal. Nutrient compositions vary greatly in both solid and liquid manure and are a function of livestock type, age, type of feed, composition of feed, rations climate, the presence of bedding, manure storage and manure handling. Therefore manure should be tested annually. For liquid manure (<4% solids), agitated samples should be collected as close to time of application as possible to establish nutrient levels. Solid manure (4-20% solids) samples can be taken prior to application from holding areas or manure piles. If we consider manure as a fertilizer, crop selection is unlimited. The only requirement is to balance manure nutrients against crop uptakes and residual soil N. Soil test and fertilizer recommendations should be used to calculate annual manure application rates. All fertilizers should be managed to reduce nutrient losses that occur from harvest, erosion, volatilization and denitrification. Effective manure management practices during storage, handling and application and time of application will minimize losses. Managing manure to minimize losses will indirectly address other issues like air quality, water quality, odour and human health.