This article tries to explore the situation of dairying in Daerah Istimewa Yogyakarta Province (here-after DIY Province), Indonesia. The study has shown that dairying in DIY Province is labor intensive.The data reveals a greater use of family labor in rural and sub urban areas compared to that of hiredlabor in dairy cows care and delivering milk. In urban areas, there is a greater use of hired male labor indairy activities. Income from the dairy activities is selling milk, cows, calves and manure and can beused to meet/provide household expenses, savings, investment and insurance.Finding can be used as an evident that there is relationship between locational characteristic and levelof development of dairying. Sleman, as a rural area and agriculture as the primary activity among mostof the people, has good chance to develop dairying.