Farm yard Manure is prepared basically using cow dung, cow urine, waste straw and other dairy wastes. It is highly useful and some of its properties are as follows. FYM is rich in nutrients. A small portion of N is directly available to the plants while a larger portion is made available as and when the FYM decomposes. When cow dung and urine are mixed, a balanced nutrition is made available to the plants. Availability of Potassium and Phosphorus from FYM is similar to that from inorganic sources. Application of FYM improves soil fertility.