Environmental concerns have focused attention on animal agriculture and its contribution to P accumulation in soils and runoff to surface waters. Monitoring P inputs and outputs on farms is a means of calculating the potential P build-up in farm soils. The objective of this study was to determine whole-farm P balance and the relative importance of the farm components (herd, manure storage, cropping systems) that contribute to it in dairies of the western United States. Whole-farm balances were computed for 41 commercial dairies in Utah and Idaho using the Maryland Nutrient Balancer. The average whole-farm P balance in the study was 6.6 tonne/yr with an average herd size of 466 cows. Imported feed made up 85.4% of the total P inputs and exported animal products (milk and meat), and manure and compost made up 53.1 and 45.9%, respectively, of the total P outputs. Farms were divided into those that grew crops and those that did not. Whole-farm balance (kg of P balance per animal) for farms that grew crops had more unaccounted for P (difference between P inputs and output) than farms that grew no crops. They also had more imported fertilizer and less imported feed and exported manure and compost. Multiple regression analysis of the relative effects of herd management, manure storage, and cropping system on whole-farm balance per product found that herd P utilization efficiency was the most important factor in determining whole-farm P balance on farms where crops were grown. Crop uptake of available P was the only other subsystem important for these farms. Increased conversion of feed P to P in product is an important way to decrease whole-farm P balance.