The objective of this study is to provide an updated estimate of the theoretically lowest achievable costs of processing and distributing milk in Maine. Costs are estimated for a state-of-the-art processing plant assumed to be located in the Portland, Maine, area. The plant produces and distributes a full line of products, including white milk, chocolate milk, and orange juice, and distributes additional products such as cheeses and yogurts.https://digitalcommons.library.umaine.edu/aes_techbulletin/1058/thumbnail.jp