You know the value of your stallion…X amount of dollars, your broodmares…X amount of dollars, and your stallion’s offspring…X amount of dollars. But if asked the value of your stallion’s frozen semen you may answer “I don’t know” or “Priceless.” Why do you need to know the value of your stallion’s frozen semen? Unfortunately, stallions pass away, partnerships dissolve due to sales or divorce, bankruptcies are filed, semen is exported, etc. and in these cases you need to be prepared to handle your frozen semen as an asset. The value of frozen semen can be determined either by the cost of production or the number of breedings that potentially could be sold.