A simplemassbalancemodel was used to estimatethe annuallossesof potassium (K) from threedairyfarms. The resultsshowedthatwhilethe amount lost from each farm varied, 74-92% of the losses were directly caused by the grazing dairy cow through productremoval from thefarm, excreta transferto unproductive areas,andpreferential flow of urine K through the soil to beyond the effective plant rooting depth. A net loss of K leads to reductions in soil K, and for oneof the farms(onan organic soil with a low total soil K content) it was possible to show that the predictions of K losses made by the model were comparable with actual changesin soil K status.The K lossesper stockunit (su) estimated by this model for the three farms rangedfrom 3.4 to 4.7 kg Klsu and contrasted with a loss of 4.0 kg Klsu in the model used by the Ministry of Agriculture and Fisheries (MAP) for predicting K fertiliser requirements. Refinements to the MAP modelare suggestedforcalculating the animal loss factor.